Current Attempt in Progress Splish plc began operations in 2022 and determined its ending inventory at cost and at NRV at December 31, 2022, and December 31, 2023. This information is presented below. Cost Net Realizable Value 12/31/22 435,500 404,800 12/31/23 516,600 491,400 Prepare journal entries required at December 31, 2022, and December 31, 2023, assuming inventory is recorded at cost with a perpetual system. Use the loss method to record any LCNRV. (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 O for the amounts.) Date Account Titles and Explanation 12/31/22 12/31/23 eTextbook and Media Debit Credit