Which of the Following Is an Appropriate Journal Entry to Recognise

Short Answer

Which of the following is an appropriate journal entry to recognise inventories items that have been stolen? a. DR Inventories (asset)
$\quad$ CR Provision for inventories losses (liability)
b. DR Inventories losses (expense)
$\quad$ CR Inventories (asset)
c. DR Cost of goods sold (expense)
$\quad$ CR Inventories (asset)
d. DR Provision for inventories losses (liability)
$\quad$ CR Inventories (asset)