Sheffield Company determined its ending inventory at cost and at lower of cost and net realizable value at December 31, 2021,2022 . and 2023, as follows: Prepare the journal entries required at December 31, 2022 and 2023, assuming that a periodic inventory system is used, with inventory recorded at cost and reduced to NRV through the use of an allowance account. (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. List all debit entries before credit entries.) (To write down inventory to net realizable value) (To close beginning inventory) (To record ending inventory) (To write down inventory to net realizable value)