You are a junior accountant at ABC Heating & Cooling. ABC is the largest commercial heating and cooling contractor in the country. In its inventory, ABC has approximately $14,000,000 of filters that do NOT meet recent Center for Disease Control (CDC) guidelines related to workplace safety in the pandemic. ABC believes its best option is to sell these filters to foreign companies, who are not required to follow CDC guidelines. ABC believes it can sell these filters over the next six months for approximately $8,000,000. Your boss has asked you to let her know how this will affect ABCs financial statements. Be as specific as possible as to which sections will be affected and by what amounts.