Your Company Has 100 Units in Inventory,purchased at $16 Per

Your company has 100 units in inventory,purchased at $16 per unit,and this inventory could be replaced at $14 per unit.

A) The company should debit inventory for $200 and credit cost of goods sold for $200.
B) The company should debit revenue for $200 and credit inventory for $200.
C) The company should debit loss in inventory value for $200 and credit inventory for $200.
D) The company should debit inventory for $200 and credit cash for $200. As replacement cost is lower than original cost,so the inventory should be written down.