Best Tractors, Inc. Manufacturers high quality tractors for farmers. On April 1, a merchandizer purchased two tractors, A and B. The cost of unit A was $650, cost of unit B was $625. On April 30, the company hadn't sold the inventory. The net realizable value of unit A was now $685 while the net realizable of unit B was $550. The adjustment associated with the lower of cost and net realizable value on April 30 will be? 1. Debit costs of good sold: 40 Credit inventory: 40 2. Debit inventory: 40 Credit cost of goods sold: 40 3. Debit cost of goods sold: 75 Credit inventory: 75 4. Debit inventory: 75 Credit Cost of Goods Sold: 75

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Best Tractors, Inc. Manufacturers high quality tractors for farmers. On April 1, a merchandizer purchased two tractors, A and B. The cost of unit A was $650, cost of unit B was $625. On April 30, the company hadn't sold the inventory. The net realizable value of unit A was now $685 while the net realizable of unit B was $550. The adjustment associated with the lower of cost and net realizable value on April 30 will be? 1. Debit costs of good sold: 40 Credit inventory: 40 2. Debit inventory: 40 Credit cost of goods sold: 40 3. Debit cost of goods sold: 75 Credit inventory: 75 4. Debit inventory: 75 Credit Cost of Goods Sold: 75
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