On 12/31/X1, the balance in a company's Allowance to Reduce Inventory to Market account was $3,400. On 12/31/X2, market value of inventory was $184,300 and cost of inventory was $190,000. On 12/31/X3, market value of inventory was $171,900 and cost of inventory was $176,800. (A) On 12/31/X2: What should the balance in Allowance to Reduce Inventory to Market be on 12/31/X2, if any? (Do not include any words or signs in your answer; enter number only. If none, enter "0") What is the amount of the entry on 12/31/X2, if any? (Do not include any words or signs in your answer; enter number only. If none, enter 107 $ (B.) On 12/31/X3: What should the balance in Allowance to Reduce Inventory to Market be on 12/31/X3, if any? (Do not include any words or signs in your answer; enter number only. If none, enter "0" What is the amount of the entry on 12/31/X3, if any? (Do not include any words or signs in your answer; enter number only. If none, ente "0" $