A company has four types of products in its inventory. The company applies the rules under lower of cost and net realizable value to its inventory at the end of each year as shown below: Product A B C D Quantity 15 10 20 15 Cost S 7 15 8 11 Net Realizable Value S8 14 6 10 The year-end adjustment based upon the information above would include a: O Debit to Inventory $65. O Debit to Cost of Goods Sold $50. Debit to Cost of Goods Sold $65. O Credit to Inventory $50. O None of the above