Answer:
a. as a valuation account to Inventory on the balance sheet
Step-by-step explanation:
The inventory write-down could be done through the balance sheet or the income statement, it depends of the total amount of the adjustment.
If it's a small adjustment, the company make a credit adjustment to the inventory accounts and a debit to the cost of goods sale in the income statement.
But if the adjustment is larger it's necessary to reduce the value of the inventories through the balance sheet with a debit in an account such as “write-down damaged goods.”