A material inventory of $3,000 for Material A and a material inventory of $1,000 for Material B were found during a property inventory and approved for write-off. How to write this accounting entry?

credit: pending property gains and losses - pending current assets gains and losses - A material 3000

inventory loss borrow: pending property gains and losses - pending current assets gains and losses Material B 1170

Credit: Raw material - Material B 1000

Taxes payable - VAT payable (input tax reversal) 170

When reversing the loss: Debit: Property gain or loss pending treatment - Current assets gain or loss pending treatment 1830

The loss is reversed by debiting: Property gain or loss pending treatment - Current assets gain or loss pending treatment Gain or loss on current assets 1830

Credit: Non-operating income 1830