Please help me with journalizing with explanation

How to calculate debit and credit of damaged cameras in journal?

Exercise 6-10 (Part Level Submission) Calabogie Camera Shop Lid. reports the following cost and net realizable value information for its inventory at December 31: Units Unit Cost Unit NRV Cameras: Sony 4 $175 $160 Canon 8 150 152 Light Meters: Gossen 12 135 139 Sekonic 10 115 110 (a) Your answer is correct. Determine the lower of cost and net realizable value of the ending inventory. LCNRV Cameras: Sony 640 Canon 1200 Light Meters: Gossen 1620 v Sekonic 1100 Total 4560 SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT(b) Your answer is correct. Prepare the adjusting journal entry required, if any, to record the lower of cost and net realizable value of the inventory assuming Calabogie Camera Shop uses a perpetual inventory system. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit V Dec. 31 Cost of Goods Sold 110 Inventory 110 SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT Attempts: 1 of 4 used (c) Your answer is partially correct. Try again. A physical inventory count at December 31 found that two of the Canon cameras were badly damaged. It was determined they had no resale value. Prepare the adjusting entry required, if any, to record the damaged cameras. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Cost of Goods Sold 110 Inventory 110