10. At the end of the year the accountants notice that the market value of their inventory is lower than what it is on the books for, but the market value of their equipment is on the books for less than the market value. Since the difference is about even, they can: a. let it ride b. mark down the inventory and mark up the equipment c. mark down the equipment and mark up the inventory d. mark down the inventory and sell the equipment for a gain, which might offset the marked down inventory