Rowan Company has four different categories of inventory. The quantity, cost, and market value for each of the inventory categories are as follows: Item Quantity 220 130 Cost Per Unit $ 4.40 $ 6.20 $10.00 $20.50 Market Value Per Unit $ 4.60 * 6.00 $ 9.25 $ 25.00 100 25 The company carries inventory at lower-of-cost-or-market applied to the entire stock of inventory in the aggregate. How would the implementation of the lower-of-cost-or-market rule impact the elements of the company's financial statements? Multiple Choice O Increase total assets and stockholders' equity by $55.50 Decrease total assets and stockholders' equity by $101.00. Decrease total assets and stockholders' equity by $79.00. Have no effect on total assets or stockholders' equity