On $\frac{31}{12}\frac{?}{2020},$ABC Company had inventories costing $$10000.$ The estimated selling price was $$12000,$ the estimated cost of completion was $$2000,$ and the

estimated cost to make the sale was $$1000.$

Prepare the accounting entry on $\frac{31}{12}\frac{?}{2021},$ assuming that NRV $($on $\frac{31}{12}\frac{?}{2021})$ was $$12000$ and the amount is immaterial

a$.$

b$.$

e$.$