23) Uptown Department Store uses the perpetual inventory system and has ending inventory with a historical cost of $610,000. The current replacement cost of the inventory is $598,000. The net realizable value is $640,000. The company uses LIFO. Before any adjustments at the end of the period, the cost of goods sold account has a balance of $910,000. What is the adjusted Cost of Goods Sold under U.S. GAAP? A) $898,200 B) $898,000 C) $610,000 D) $922,000