The General Ledger Shows a Balance of $23 678 in the Inventory

Multiple Choice

The general ledger shows a balance of $23 678 in the Inventory account at the end of the period. A physical inventory shows a count of $22 078. The adjusting entry would be a:

A) debit to Cost of sales and a credit to Cash.
B) debit to Cost of sales and a credit to Inventory.
C) debit to Inventory and a credit to Cost of sales.
D) debit to Inventory and a credit to Cash.