Yesk sells microchips for cell phones. In the past, Yesk sold the chip for the Pear Phone 13, but this year released a new chip for the Pear Phone 14. The company has 465 units of the chip for the Pear Phone 13 with a cost of $22 per unit and a market value of $20 per unit. The inventory also includes 1,090 units of the chip for the Pear Phone 14 with a cost of $20 per unit and a market value of $24 per unit. Required: Prepare the journal entry. if any, that is required to adjust the inventory account related to either or both of the items above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the journal entry to adjust the inventory account. Note: Enter debits before credits