As part of its year and adjusting process, Josper industries has compared the 5802, 400 original cost of its inventory to the current replacement cost of 5797980 and determined that must makes lower of cost or market adhustment. The journal entry for this adjustment should be 0 O Cost of Gooes Sold I Merchandise inventory 0 O Merchandise entory Cost of Goods Sold 0 O Cost of Good Mulch 0 O Mercado 0 O MY Cotto Gabus Sold