A Business has a year-end of 30 April. The business uses the periodic recording system for inventory. Included in the inventory count on 30 April 2019 was damaged inventory costing 6000. The damaged inventory could not be repaired and sold.

Which journal entry will be processed to record the write down of the damaged inventory on 30 April 2019?

• A.

  DR Cost of sales expense 6000 CR Purchases 6000

• B.

  DR Cost of sales expense 6000 CR Inventory 6000

• C.

  No journal entry will be processed

• D.

  DR Inventory 6000 CR Cost of sales expense 6000

• E.

  None of the above