please solve

Your Company carries inventory at the lower of cost or market. Using the information below, what is the adjustment needed to the inventory account? Item Units 100 150 market value $28 A B Inventory cost $30 $160 $75 $87 $170 $75 200 600 $82 O $3,200 debit O $3,200 credit $3,000 debit O $3,000 credit O $200 debit O $200 credit