following correct entry

When the physical count of Barr Company inventory had a cost of $4,380 at year end and the unadjusted balance in Inventory was $4,600, Barr will have to make the following entry: Cost of Goods Sold... Inventory..... Inventory... Cost of Goods Sold.. Income Summary.. Inventory... Cost of Goods Sold. Inventory..... 220 220 220 220 220 220 4,600 4,600