The Inventory Record of Palm Springs Ltd Shows 1000 Surf

The inventory record of Palm Springs Ltd shows 1000 surf boards on stock that cost $50 each.During the last stocktake,the accountant noted 100 old style surf boards with net realisable amount of $15.What journal entry would be required of Palm Springs to comply with AASB 102?

A)
$$\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Ending inventory } & 1500 & \\\hline \mathrm { Cr } & \text { Cost of sales } & & 1500 \\\hline\end{array}$$
B)
$$\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Ending inventory } & 1500 & \\\hline \mathrm { Cr } & \text { Asset revaluation reserve } & & 1500 \\\hline\end{array}$$
C)
$$\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Impairment loss } & 1500 & \\\hline \mathrm { Cr } & \text { Ending inventory } & & 1500 \\\hline\end{array}$$
D)
$$\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Impairment loss } & 1500 & \\\hline \mathrm { Cr } & \text { Asset revaluation reserve } & & 1500 \\\hline\end{array}$$