please explain this.

A company has four types of products in its inventory. The company applies the rules under lower of cost and net realizable value to its inventory at the end of each year as shown below: Net Realizable Value Quantity Cost Product A 15 7 8 B 10 15 14 C 20 D 15 11 10 The year-end adjustment based upon the information above would include a Selected Answer- Credit to Inventory $50 Debit to Inventory $65. Answers Credit to Inventory $50 Debit to Cost of Goods Sold $65. Debit to Cost of Goods Sold $50