On April 1, a compony purchased two units of inventory. A and B. The cost of unit A was $650, and the cost of unit B was $580. On April 30 , the company had not sold the inventory. The net realizable value of unit A was now $670 while the net realizoble value of unit B was $500. The adjusting entry associated with the lower of cost and net tealizable value on Aprit 30 will be