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Need help here! Zoom Bee Bhd determined its ending inventory at cost and at NRV on 31 December 2020, 31 December 2021 and 31 December

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Zoom Bee Bhd determined its ending inventory at cost and at NRV on 31 December 2020, 31 December 2021 and 31 December 2022, as shown below. REQUIRED: Prepare the journal entries required on 31 December 2021 and 31 December 2022, assuming that Zoom Bee Bhd uses the perpetual inventory system and loss method with allowance account reduced to LCNRV

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