Marigold Inc. u5es LIFO inventory costing. At January 1, 2025, inventory was $211,649 at both cost and market value. At Decembe 31,2025 , the inventory was $287,776 at cost and $269,210 at market value. Prepare the necessary December 31 entry under (a) the cost-of-good5-5old method and (b) the los5 method. (List all debit entries before credit entries. 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)