A company like Golf USA that sells golf-related inventory typically will have inventory items such as golf clothing and golf equipment. As technology advances the design and performance ofthe next generation of drivers, the older models become less marketable and therefore decline in value. Suppose that in the current year, Ping (a manufacturer of golf clubs) introduces the MegaDriver II. the new and improved version of the MegaDriver. Below are yearend amounts related to Golf USA's inventory. Inventory Quantity Unit Cost Unit NRV Shirts 35 $ 60 $ 70 MegaDriver 15 360 250 MegaDriver II 30 350 420 K 3. Record any necessary adjustment to inventory. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjustment for inventory. Note: Enter debits before credits. @