Assume a company uses "dollar-value LIFO" for its inventory and has a LIFO Reserve balance of $60,400 at the end of 20x2. If the company calculates a dollar-value LIFO total inventory of $523,300 when the Inventory at end-of-year prices is $612,800 in 20x3, what amount should be the adjusting entry at the end of 20X3? $29,100 $149,900 $89,500 $0