BE8.3 (LO 1) Kumar SA uses a perpetual inventory system. At January 1, 2025, inventory was R$214,000,000 at both cost and net realizable value. At December 31, 2025, 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 and

(b) the loss method.