The unadjusted balance for inventory is $$19500$ as of December $31,2023.$

TBCS uses a perpetual inventory system to account for inventory. Below is a breakdown of inventory on hand on December $31$:

The cost of inventory $-$ raw ingredients is $$9200$ and the net realizable value is $$10400.$ The cost of inventory $-$ finished goods is $$10300$ and the net realizable value is $$9700.$

What is the journal entry to record on December $31,2023?$