What Journal Entry Is Required After the Inventory Count Under $\mathrm { Cr }$

Multiple Choice

What journal entry is required after the inventory count under the perpetual inventory system when shrinkage has been detected?

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