If a company is experiencing more write offs than were estimated, the bad debt should be reduced next period. the direct method should be implemented. the percentage of bad debts should be increased next accounting period. an adjustment should be made retrospectively. Which of the following should be included in the cost of inventory? The cost of keeping the inventory records. Depreciation on the inventory warehouse. The salesperson's commission. Shipping costs to purchase the inventory, Upon the disposal of an asset, if the proceeds are greater than the carrying value of the asset, the company must recognize a loss recognize again adjust the accumulated depreciation account so the carrying value equals the proceeds. adjust the carrying value to market value