hunters hobbies is evaluating its year end merchandise inventory, which includes $50$ quadcopters the company originally acquired the wuadcopters at $$300$ per unit due to the popularity in drone texhnology and the increasing supply of drones no avaliable on the market, the company is concerned tgat the drones may no longer be valuable after some analysis, they determined that the current markey value for similar quadcopters is $$500$ per unit which if the following should hunters hobbies record following theie analysis?