Which of the Following Is a Potential Journal Entry Required $\mathrm { Cr }$

Multiple Choice

Which of the following is a potential journal entry required after the inventory count under the periodic inventory system?

A) Dr Cost of goods sold
$\mathrm { Cr }$ Inventory
B) Dr Cost of goods sold
$\mathrm { Cr }$ Inventory
Cr Purchases
C) Dr Inventory
$\mathrm { Cr }$ Accounts Payable
D) Dr Cost of goods sold
$\mathrm { Cr }$ Inventory shrinkage or inventory gain