Your Company carries inventory at the lower of cost or market. Using the information below, what is the adjustment needed to the inventory account? Inventory Item cost Units 20 A B market value $50 $38 $77.50 $80 $50 $40 $87.50 $75 25 30 D 10 $350 debit $350 credit $300 debit $300 credit $50 debit $50 credit