My understanding:

The inventory as of 10/15 was distributed to the shareholder(s). 

For the purpose of correctly computing the COG , you wanted to use the 10/15 amount as the "ending balance", but the "ending balance" for the year was actually zero.

If the above was the correct picture, let's say the distributed inventory (10/15/ balance) was $15000, I would reduce purchases (credit) by $15,000.  For audit trail, I would debit an account titled "Non-sale Inventory",  "distributed inventory" "Special order inventory"... on the balance sheet. 

Then record journal entries:

Debit draw (showing the distribution)

Credit "distributed inventory" (or whatever).  Keep ending inventory to zero. 

The amount paid for the distributed inventory should NOT be part of the COG.