Your Company carries inventory at the lower of cost or market. Using the information below, what is the adjustment needed to the Inventory account? Item . B Units 100 150 200 600 Inventory cost $30 $160 $75 $87 market value $32 $154 $80 $83 C D $2,400 debit $3,300 credit $900 debit $3,300 debit $2,400 credit O $900 credit