A business owner of a specialty foods store does a full review of the inventory on hand and discovers items that have perished. What is the accounting journal entry that should be made to adjust the books? a) Debit to the inventory asset account and a credit to the obsolete inventory expense, b) debit to the accounts receivable account and a credit to the obsolete inventory expense, c) credit to the inventory asset account and a debit to the cost of goods sold expense, d) credit to the inventory asset account and a debit to the obsolete inventory expense