Based on the given information, it seems that the question is asking for the journal entries related to the ending inventory of Dover Company for the years 2025 and 2026, both at cost and at lower-of-cost-or-net-realizable-value (LCNRV). To provide a clear and concise answer, I would need the specific values of the ending inventory at cost and at LCNRV for both years, as well as any additional relevant information. Please provide those details so I can assist you further.