Hello, we need had a inventory item that was received in for $1,400 unit, but should've been done for $14.00 unit back in 2019 by our old accountant. When he put the bill in, he used the correct value ($14.00), so now we have this large value sitting on the item in accrued purchases/inventory, and it's driving the average cost of the item up. What would the best way to resolve this in 2020 that doesn't affect our 2019 balance sheet, but also resets the proper average cost of this item? i thought JE, but i don't think that affects the item's average cost.