At the end of the year, Delisle Company's accounting records showed that they had 80 items in stock at a FIFO cost of $15 each. These normally sell for $35 each. However, the physical inventory count found only 75 items. What is the amount of an adjustment, if any, that must be made to the value of the inventory at year-end? Enter digits only, with no commas, decimal points, or dollar signs. Type O if no adjustment is needed.