As of the end of 2017, Banana Stand Corp. has inventory on its books at an unadjusted cost of $800. Banana Stand evaluates its inventory to determine whether any adjustment is needed. The company determines that the market value of that inventory at 12/31/17 is equal to $650. Banana Stand believes it can sell the inventory (in the future) for a sales price of $900. What adjusting journal entry (if any) should Banana Stand record on 12/31/2017 related to its inventory? Please clearly distinguish your debit(s) and credit(s)! Also, be sure to include financial statement effects (e.g., +A, -L, etc.) as we have been doing in class. See example below: Debit: [Account Name] (effect) XXX Credit: [Account Name] (effect) XXX