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 A B Units 100 150 200 600 Inventory cost market value $30 $28 $160 $170 $75 $75 $87 $82 Oo o $3,200 debit $3,200 credit O $3,000 debit O $3.000 credit $200 debit $200 credit