a. Cost of Goods Sold b. Inventory c. Income Summary.. 200 Inventory.. 200 200 Cost of Goods Sold Inventory Inventory 200 200 200 d. Cost of Goods Sold. 4,500 4,500 en the physical count of Rosanna Company inventory had a cost of $4,300 at year end and the unadjusted balance in Inventory was $4,500, Rosanna will have to make following entry