If the physical count of inventory revealed $158,000 of merchandise on hand and the inventory records reported $163,000, what would be the necessary adjusting entry to record inventory shrinkage?

A-	debit Merchandise Inventory, $158,000; credit Cost of Merchandise Sold, $158,000
B-	debit Merchandise Inventory, $5,000; credit Cost of Merchandise Sold, $5,000
C-	debit Cost of Merchandise Sold, $163,000; credit Merchandise Inventory, $158,000
D-	debit Cost of Merchandise Sold, $5,000; credit Merchandise Inventory, $5,000