At year-end, x considered whether product XYZ needed a writedown. The product was original bought for $8,000. The product could be replaced for $7,200 and sells for $10,000. The company typically pays a 10% commission on the sale of the product and plays $200 to deliver it. The normal profit margin for the product is 30% of the selling price. Make the journal entry, if necessary, to writedown the inventory.