The following information pertains to Hagen Metal Works' ending inventory for the current year.

$\backslash$table$[[$Item$,$Quantity,Unit Cost,$\backslash$table$[[$Unit Market$],[$Calue$]]],[$D$,140,$$$13,$$$11$

Answer is complete but not entirely correct.

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Prepare any necessary journal entries, assuming the decline in value is immaterial, using the $(1)$ individual method and aggregate method. Hagen Metal Works uses the perpetual inventory system. $($If no entry is required for a transaction$/$eve select $"$No journal entry required" in the first account field.$)$

$\backslash$table$[[$No$,$Event,,,Debit,Credit$],[1,1,$Cost of goods sold,$0,4,484,],[,$Inventory,$0,,3,944$