ABC Electronics uses a perpetual inventory system. At the end of the current year, ABC Electronics' inventory records reflected the following quantities and costs of one of its products. A physical count shows only 315 of these items are actually on hand. Assuming ABC uses FIFO to determine inventory costs, which journal entry will properly adjust for the shrinkage? Debit Inventory 200, credit Cost of Goods Sold 200 Debit Cost of Goods Sold 125, credit inventory 125 Debit Cost of Goods Sold 200, credit Inventory 200 Debit Inventory 125, credit Cost of Goods Sold 125