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Ming Limited Had the Following Items of Inventories at Reporting

question 10

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Ming Limited had the following items of inventories at reporting date.
Ming Limited had the following items of inventories at reporting date. What is the adjustment necessary at reporting date? A) DR Inventories $50 B) DR Inventories $100 C) CR Inventories $50 D) CR Inventories $0
What is the adjustment necessary at reporting date?

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