Which of the Following Is an Appropriate Journal Entry to Recognise

Multiple Choice

Which of the following is an appropriate journal entry to recognise inventory items that have been lost?

A)
DR Inventory(asset)
CR Provision for inventory losses (liability) ;
B)
DR Inventory losses (expense)
CR Inventory (asset) ;
C) DR Cost of sales (expense)
CR Inventory (asset) ;
D)
DR Provision for Inventory losses (liability)
CR Inventory (asset) .