TII (209) Dover ple began operations in 2019 and determined its ending inventory at December 31, 2019, and December 31, 2020. This information is presented below Cost Net Realizable Value 12/31/19 346,000 372.000 12/31/20 410,000 390,000 Instructions Prepare the journal entries required at December 31, 2019, and December 31, 2020, assuming inventory is recorded at LCNRV and a perpetual inventory system using the allowance method