need proper answer because this is last attempt

Sarasota Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: Unit Cost Coffee Bean Coffea arabica Units 13,200 bags Net Realizable Value $5.55 $5.60 Coffea robusta 5.200 bags 3.40 3.50 (a) Prepare any journal entry required to record the LCNRV, assuming that Sarasota uses a perpetual inventory system (List all debit entries before credit entries. 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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Cost of Goods Sold Inventory 91600 e Textbook and Media Assistance Used List of Accounts Save for Later Last saved 5 days ago Saved work will be auto-submitted on the due date. Auto submission can take up to 10 minutes, Attempts: 2 of 3 used Submit