D Question 9 0.5 pts If the physical count of inventory revealed $135,000 of merchandise on hand and the inventory records reported $128,000, what would be the necessary adjusting entry to record inventory shrinkage? Odebit Merchandise Inventory, $135,000; credit Cost of Merchandise Sold, $135,000 debit Merchandise Inventory, $7,000; credit Cost of Merchandise Sold, $7,000 none of the above debit Cost of Merchandise Sold, $7,000; credit Merchandise Inventory $7,000