I only need the correct account titles. The first one is Cost of Goods Sold but I am unsure of the other 3 account titles that I should be using. Thanks!!

Nash Inc. uses a perpetual inventory system. At January 1, 2020, inventory was $210,621,200 at both cost and realizable value. At December 31, 2020, the inventory was $281,117,800 at cost and $261,495,300 at realizable value. Prepare the necessary December 31 entry under (a) the cost-of-goods-sold method (b) Loss method. (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 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount