If the Inventory account is $50,000 in the perpertual inventory system records, but a physical count of Inventory is $52,500, what is the adjustment? debit COGS $2500, credit Inventory $2500 O debit COGS $2500, credit Inventory Adjustment $2500 debit Inventory $2500, credit COGS $2500 It isn't required by FASB O debit Inventory Expense $2500, credit Inventory Adjustment $2500