I am suppose to have this assignment done tonight but I am having a problem with it. I need help with part (A)

Cost NRV 12/31/ $650,0 $650,0 17 00 00 12/31/ 780,00 712,00 18 0 0 12/31/ 905,00 830,00 19 0 0 Instructions (a)Prepare the journal entries required at December 31, 2018, and at December 31, 2019, assuming that a perpetual inventory system and the cost-of-goods-sold method of adjusting to LCNRV is used