Current Attempt in Progress Splish Company determined its ending inventory at cost and at LCNRV at December 31, 2020 December 31, 2021, and December 31, 2022, as shown below Cost NRV 12/31/20 $593,800 $593,800 12/31/21 719,600 657,700 12/31/22 906,500 836,900 Prepare the journal entries required at December 31, 2021, and at December 31, 2022, assuming that a perpetual inventory system and the cost-of-goods-sold method of adjusting to LCNRV is used. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit 12/31/21 Cost of Goods Sold 61000 Allowance to Redentory to NRV 61900 12/31/22 Cost of Goods Sold 700 Allow to Bucem entry to NRV mm. to mindent manually. If no entry is required, select "No entry for the account titles and enter for the amounts. Date Account Titles and Explanation Debit Credit 12/31/21 12/31/22