Windsor Compary begin operations in 2025 and determined its ending inventory at cost and at LCNRV at December 31, 2025, and December 31, 2026. This information is presented below. (a) Prepare the journal entries required at December 31, 2025, and December 31, 2026, assuming inventory is recorded at LCNRV and a perpetwal inveritory system uaing the cost-of-goods-sold method. (List all debit entries before credit entries. Credit account tittes are outomotically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the occount tities and enter 0 for the amounts. Record journal entries in the order presented in the