Dover Company began operations in 2018 and determined its ending inventory at cost and at a LCNRV at December 31, 2018, and Decamher 21 Antn its . Wing inventory at cost and at A- What should we do with the cost of goods sold at December 31, 2018, and December 31, 2019? Should we have increased or decreased it and by how much? B- Calculate the net inventory balance and the allowance account at December 31,2018 , and December 31,2019 , assuming that the inventory is recorded at LCNRV, using a perpetual inventory system and the cost-of-goods-sold method