The General Ledger Shows a Balance of $65,300 in the Inventory

Multiple Choice

The general ledger shows a balance of $65,300 in the Inventory account at the end of the period.A physical inventory shows a count of $67,900.The adjusting entry would be a:

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