estion 29 - yet swered ked out of Mr. Nasser runs a merchandise inventory business in Salalah since 2000. He practices perpetual inventory system. He had an ending inventory OMR 45,000 and the cost of goods sold at the end of the year 2019. On the same date he found of ending inventory of physical count of OMR 50,000. Which account is debited while passing adjusting journal entry for the difference of ending inventory? Flag Jestion a. Merchandise inventory b. Cost of Goods sold c. Sales d. Purchases