anyone know?

47. Salisbury Company performed an end-of-the-year count and found that it had $9,670 inventory on hand. The inventory balance in the ledger was $10,200. What journal entry should Salisbury make if the discrepancy was due to an accounting error? a. Loss on Inventory Shortage 530 Inventory 530 b. Inventory 530 Accounts Payable 530 c. Inventory 530 Cost of Goods Sold S30 d. Cost of Goods Sold 530 Inventory 530 c. Loss on Inventory Shortage 530 Cost of Goods Sold 48. Salisbury Company performed an end-of-the-year count and found that it had $9,670 inventory on hand. The inventory balance in the ledger was $10,200. What journal entry should Salisbury make if the discrepancy was due to theft? a. Loss on inventory shortage 530 Inventory 530 b. Inventory 530 Accounts payable 530 c. Inventory Cost of goods sold 530 d. Cost of goods sold Inventory 530 e. Loss on inventory shortage 530 Cost of goods sold 530 530 530 530