Question 2 options:

At the end of the year, Lonsdale Company's accounting records showed that they had 200 items in stock at a FIFO cost of $20 each. These normally sell for $25 each. The physical inventory count found only 190 items.

What is the amount of an adjustment, if any, that must be made to the value of the inventory at year-end? Enter digits only, with no commas, decimal points, or dollar signs. Type 0 if no adjustment is needed.