When inventories are written down due to the applying of the lower of cost or net realizable value (LCNRV) rule, which of the following is usually increased? Oa, accumulated depreciation-inventory Ob. cost of goods sold Oc. inventories Od operating expenses A company uses the direct write-off method to account for bad debts. What are the effects on the accounting equation of the entry to record the write off of a customer's account balance? Oa. Assets and liabilities decrease Ob. Assets increase, while stockholders' equity decreases. Oc. Stockholders' equity and abilities decrease. Od. Assets and stockholders' equity decrease