Ali company has an unadjusted balance of $13,000 in inventory. Through a physical count the company determines that its actual inventory on December 31, 2019 is $12,900. The necessary adjusting entry on December 31, 2019 will be; Select one: Debit Merchandise Inventory for $100; Credit Cost of Goods Sold $100; Debit Cost of Goods Sold $13,000; Credit Merchandise inventory for $13,000, O Debit Income Summary $100; Credit Merchandise Inventory for $100. O Debit Cost of Goods Sold $100; Credit Merchandise Inventory for $100