Question: While recording replacement of LIFO inventory liquidation, the difference in the actual replacement price of inventory at the year - end and the estimated replacement

While recording replacement of LIFO inventory liquidation, the difference in the actual replacement price of inventory at the year-end and the estimated replacement price at the interim period is an
Multiple choice question.
addition to the current assets in the interim balance sheet.
adjustment to the other comprehensive income in the replacement period.
adjustment to cost of goods sold in the replacement period.
addition to the inventory in the annual balance sheet.

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