At the end of the year, a company reports the following inventory amounts $($$ per unit$)$:

Item # of Units Cost Net Realizable Value

A $100$ $$4$ $$6$

B $150$ $$8$ $$4$

The year$-$end adjustment using the lower of cost and net realizable value would include:

A DEBIT to Cost of Goods Sold for $$400$

A CREDIT to Inventory for $$300$

A CREDIT to Inventory for $$500$

A DEBIT to Cost of Goods Sold for $$600$