Acquisition Cost Write off - True Inventory Valuation Price is not reflected

We PO #178 priced at $27,500 (original price). It was received , delivered & Invoiced (unpaid) and it's PO-Matched Invoice. Later, there was PPC , Price was decreased by -$2000.

Invoice line with $27,500 was cancelled and new line with $25, 500 was created to match PO price.

In this scenario, we have Acquisition Cost Write off entries were generated as there was sales order issued before PPC. Inventory was depleted before PPC. I believe it generated Acq Cost Write off entries Dr Receiving Inspection and Cr Inventory Write off

I don't see Inventory Valuation is reflecting the true PPC and there is variance sitting in Accrual Account . Here, we want to credit Inventory Valuation with $2000 , debit Inventory Write off (from Acq Cost Write off ) .