Adidea Corp. has a year-end inventory of $85,000. However, the general ledger account shows a debit balance of $95,000. The company must change the general ledger to reflect the actual inventory. Assuming the company uses a perpetual system, which adjusting worksheet entry does it need to use?

a. Inventory (debit) 10,000 Cost of goods sold (credit) $10,000

b. Inventory change (debit) 10,000 Inventory (credit) $10,000

c. Cost if goods sold (debit) 10,000 Inventory change (credit) 10,000

d. Inventory (debit) 10,000 Inventory change (credit) 10,000