Assume ROK Company has the following information:

Cost of Goods Sold $($before adjustment to market$)=$$$175,000$

Ending Inventory at Cost $=$$$150,000$

Ending Inventory at Market $=$$$135,000$

Which of the following statements is TRUE after adjusting inventory to market?

If the Loss Method is used, the balance in the "cost of goods sold" account would be $$190,000$

If the Loss Method is used, the balance in the Ending Inventory account would be $$82,000$

If the Cost$-$of$-$Goods$-$Sold Method is used, the balance in the "cost of goods" sold account would be $$175\mathrm{.}000$ and a corresponding "loss duc to market decline of inventory" would be recorded for $$15,000$

If the Cost$-$of$-$Goods$-$Sold Method is used, the balance in the "cost of goods sold" account would be $$190,000$