Good Buys Retail stores discovers that the following items are missing from inventory: one printer at a cost of $80, one monitor at a cost of $140 and three hard drives at a cost of $50 each. Which of the following journal entries should be used to make the adjustment? Select one: a. Debit Inventory $370, Credit COGS $370 C b. Debit Inventory $270, Credit Operating expense $270 c. Debit COGS $270, Credit Inventory $270 C d. Debit COGS $370, Credit Inventory $370 C