Ace Computer Company wrote down a line of laptop computers $(25$ units that cost $$400$ each$)$ to their net realizable value $($NRV$)$ of $$200$ each. Recently a new use was found for the computers and the value increased to $$600$ each. Prior to recording the reversal in value, $15$ computers were sold. What should Ace do to record the reversal in the NRV$?$

Debit: Cost of Goods Sold; Credit: Merchandise Inventory, $$5,000.$

Debit: Cost of Goods Sold; Credit: Merchandise Inventory, $$10,000.$

Debit: Merchandise Inventory; Credit: Cost of Goods Sold, $$2,000.$

Debit: Merchandise Inventory; Credit: Cost of Goods Sold, $$4,000.$