please solve journal entries

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 journat entries required at December 31, 2026, and at December 31, 2027, assuming that a perpetual inventory system and the cost-of-goods-sold method of adjusting to LCNRV are used. (List all debit entries before credit entries, Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the occount tities and enter O for the amounts. Recond joumol entries in the order presented in the problem.)