Consider the following: March 15 current year: Erin created a new inventory item named Birdbath April 20 current year: Erin bought 80 bags of mulch for $640.00 June 12 current year: Erin bought 75 bags of mulch for $618.75 June 15 current year: Erin sold 125 bags of mulch to Woody's Weeds When creating the item, a beginning quantity of 25 and a cost value of $23.82 per unit was mistakenly entered. What is the effect on the General Ledger when Erin saves the new birdbath item? Debit Inventory for $23.82, credit Opening Balance Equity for $23.82 Debit Inventory Shortage for $595.50. credit Opening Balance Equity for $595.50 Debit Inventory for $595.50, credit Opening Balance Equity for $595.50 O Debit Inventory Asset for $23.82 credit Inventory Shortage for $23.82 Debit Opening Balance Equity for $595.50, credit Inventory for $595.50 $