A company has the following information for its inventories A, B, C, and D: Net Realizable Value Quantity Historical Cost (Market) each each A 15 $20 $25 B 20 35 30 40 25 40 D 25 50 35 The necessary adjustment associated with the lower of cost and net realizable value (market) would be: Inventory 625 Cost of Goods Sold 625 Cost of Goods Sold 675 Inventory 675 Inventory 675 Cost of Goods Sold 675 None of the answer options is correct O Cost of Goods Sold 475 Inventory 475