Please help. Having a trouble to finish this one.Thanks

Instructions Inventory Valuation Journal Entries Instructions amount to be assigned to the ending inventory on December 31 under each of the following methods. 3. What journal entry would be made under lower-of-cost-or-market for parts 2(a) FIFO and required, type "No entry required" in the account name box and leave the amount boxes blank or Stalberg Company's beginning inventory and purchases during the fiscal year ended December 31, 20-, were as Units 10 10 10 10 40 Unit Price Total Cost $19 Jan. 1 Mar. 5 Sept. 9 Dec. 8 Beginning inventory 1st purchase 2nd purchase 3rd purchase $190 220 250 300 $960 25 30 There are 10 units of inventory on hand on December 31. NG 926 PM