please solve journal entries for perpetual inventory system

Martinez Company determined its ending inventory at cost and at LCNRV at December 31, 2025, December 31, 2026, and December 31, 2027, as shown below. Prepare the journal entries required at December 31, 2026, and at December 31, 2027, assuming that a perpetual inventory is recorded at cost and reduced to LCNRV using the loss method. (List all debit entries before ckdit entries. Credit oocount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the accourt titles and enter 0 for the amounts: Record joumal entries in the order presented in the problem.)