Need the Account Titles

Prepare journal entries required at December 31, 2019, 2020 and 2021, assuming that the inventory is recorded at market under a perpetual system (loss method is used). (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Credit 12/31/19 18.860 Date Debit 18.880 12/31/20 16.520 16520 12/31/21 2.150 Wildhorse Company began operations in 2019 and determined its ending inventory at cost and at lower-of-LIFO-cost-or-market at December 31, 2019 2020 and 2021. This information is presented below. December 31, 2019 December 31, 2020 December 31, 2021 Cost $102,660 118,000 114,460 Lower-of-Cost-or- Market $83.780 115,640 114.460