$($a$)$ Determine the inventory write$-$down, if any, at May $31,2025.$

$($b$)$ For the fiscal year ended May $31,2025,$ prepare the entry to record the inventory write$-$down, if any, using the loss method. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts.$)$