BachInc. has the following LIFO perpetual inventory records:





The current replacement cost of the ending inventory is $2,400. To apply the lower-of-cost-or-market rule, the journal entry would be:

A) Debit Cost of Goods Sold $800, credit Inventory $800

B) debit Inventory $800, credit Cost of Goods Sold $800

C) Debit Cost of Goods Sold $2,000, credit Inventory $2,000

D) debit Inventory $2,000, credit Cost of Goods Sold $2,000


C) Debit Cost of Goods Sold $2,000, credit Inventory $2,000
Explanation: Inventory on hand Dec 31 - replacement cost = adjustment amount; credit Inventory to reduce balance.

Business

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