Lisa has a warehouse with $$10,000,000$ of high$-$end kitchen knives. There was a flood in the warehouse and half of the inventory was destroyed. What is the JE to record this event?

a$.$

Dr Revenue $$10,000,000$; Cr Inventory $$10,000,000$

b$.$

Dr AR $$5,000,000$; Cr Cash $$5,000,000$

c$.$

Dr Inventory $$5,000,000$; Cr Cash $$5,000,000$

d$.$

Dr COGS $$5,000,000$; Cr Inventory $$5,000,000$