Harley Davidson uses LIFO to value its inventories. The following information is part of the inventory footnote disclosure in Harley Davidson's 2019 financial statements: 2019 2018 Raw materials and WIP $235,433 $177.110 Finished goods 280.306 301.630 Parts & accessories Total at FIFO (LCNRV) 144.258 136.027 659.997 614,767 LIFO Reserve (61.426) (58.632) Total at LIFO 5598,571 $556,128 Harley Davidson reported $3.229,798 as the cost of goods sold in its 2019 income statement. Required a) Show the journal entry to adjust the LIFO Reserve for 2019. bl Compute Harley Davidson's cost of goods sold under FIFO.