Kumar SA uses a perpetual inventory system. At January 1, 2022, inventory was R$214,000,000 at both cost and net realizable value. At December 31, 2022, the inventory was R$286,000,000 at cost and R$265,000,000 at net realizable value. Prepare the necessary December 31 entry under 

(a) The cost-of-goods-sold method 

(b) The loss method.