Wildhorse Company began operations in 2019 and determined its ending inventory at cost and at lower-of-LIFO-cost-or-market at December 31, 2019,2020 and 2021. This information is presented below. Cost December 31, 2019 December 31, 2020 December 31, 2021 $102,660 118,000 114.460 Lower-of-Cost-or- Market $83,780 115,640 114,460 Prepare journal entries required at December 31, 2019 2020 and 2021, assuming that the inventory is recorded at market under a perpetual system (loss method is used). (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date 12/31/19 12/31/20 12/31/21