Ignore the GST. Retailer Ltd sold two types of inventory (tables and chairs ) it had the following information is at the end of the financial year 30 June 2023. Tables cost $25,000 net realizable value $50,000.chairs cost $40,000 net realizabile value $30,000 the following journal entry related to inventory to record at 30 June 2023 includes. Which of the following a.Dr. Inventory $65,000 b. Dr. Inventory write down expense $10,000. c. Cr. Gain on inventory revaluation (net) $15,000. d. None try needed to adjust the value of inventory