Littleton Camera Shop Ltd. reports the following cost and net realizable value information for its inventory at December 31: A physical inventory count at December 31 found two badly damaged Minolta cameras. It was determined they had no resale value. Prepare the adjusting entry required, if any, to record the damaged cameras. (List debit entry before credit entry. Credit account titles are automatically indented when the 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.)