Littleton Electronics Ltd. reports the following cost and net realizable value information for its inventory at December 31 : Units Unit Cost Unit NRV Cameras: KodakMinolta48$180151$167153 Light Meters: GossenSekonic1210132117137112 physical inventory count at December 31 found that two of the Minolta cameras were badly damaged. It was determined they ad no resale value. Prepare the adjusting entry required, if any, to record the damaged cameras. (List all debit entries before credit ntries. 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.)