i cannot get the correct answer for part b. number 2

Exercise 5-10A Lower-of-cost-or-market rule: perpetual system LO 5-2 The following information pertains to Hagen Metal Work's ending inventory for the current year: Item D K M Quantity 250 240 68 59 Unit Cost $ 12 14 10 7 Unit Market Value $ 9 13 13 13 Required a. Determine the value of the ending inventory using the lower-of-cost-or-market rule applied to (1) each individual inventory item and (2) the inventory in aggregate. Answer is complete and correct. Individual item method Aggregate method Ending Inventory $ 6,463 $ 7,021 b. Prepare any necessary journal entries, assuming the decline in value is immaterial, using the (1) individual method and (2) aggregate method. Hagen Metal Works uses the perpetual inventory system. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) X Answer is complete but not entirely correct. No Event General Journal Debit Credit 1 1 990 Cost of goods sold Inventory 990 2 2 558 X Cost of goods sold Inventory 558 X