On April $1,$ a company purchased two units of inventory. A and $8.$ The cost of unit A was $$645,$ and the cost of unit B was $$565.$ On April $30,$ the company had not sold the inventory. The net realizable value of unit A was now $$660$ while the net realizable value of unit B was $$485.$ The adjusting entry associated with the lower of cost and net realizable value on April $30$ will be:Event$1\mathrm{.}2\mathrm{.}3\mathrm{.}4.$Account TitleCost of Goods SoldInventoryInventoryCost of Goods SoldCost of Goods SoldInventoryInventoryCost of Goods SoldMultiple ChoiceDebitCredit$6565656580808080$