I also tried crediting inventory but it wasn't correct either. help please

Brief Exercise 9-03 Your answer is partially correct. Try again. Metlock Inc. uses a perpetual inventory system. At January 1, 2020, inventory was $215,557,300 at both cost and realizable value. At December 31, 2020, the inventory was $283,513,700 at cost and $259,822,800 at realizable value. Prepare the necessary December 31 entry under (a) the cost-of-goods-sold method (b) Loss method. (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.) Debit Credit No. Account Titles and Explanation (a) Cost of Goods Sold 1 236909001 'n Inventory Over and Shell T 1 2 3690900 (b) Loss Due to Decline of InviT 2369090017 Allowance to Reduce In 23690900 Click if you would like to Show Work for this question: Open Show Work