Please help me! Question listed below

Prepare any journal entry required to record the LCNRV, assuming that Blue uses a perpetual inventory system. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Blue Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: (a) Your answer is correct. Calculate Blue's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value $