AnsgarPharm is an American drug wholesale company. The company uses the LIFO inventory method for external reporting but maintains its internal records using FIFO. The following information was included in a recent annual report: Inventories are comprised of the following ($ in millions): September 30, 2019 September 30, 2018 Inventories (under FIFO) $ 13,528 $ 27,056 Less: LIFO reserve (1,545) (1,720) Inventories (under LIFO) $ 11,983 $ 25,336 The company's income statements reported cost of goods sold of $149,198 million for the year ended September 30, 2019. Required: Prepare the September 30, 2019, adjusting entry to record the cost of goods sold adjustment