15) A company's current inventory consists of 5,000 units purchased at S6 per unit Replacement cost has now fallen to S5 per unit. What is the entry the company must record to adjust inventory to market? A) Debit Loss on Inventory $5,000; credit Cost of Goods Sold S5,000. B) Debit Merchandise Inventory $25,000; credit Cost of Goods Sold $25,000 c) Debit Merchandise Inventory $30,000; credit Cost of Goods Sold S25,000 D) Debit Cost of Goods Sold S30,000; credit Merchandise Inventory S30,000 E) Debit Cost of Goods Sold S5,000; credit Merchandise Inventory S5,000