Merchandise inventory accounting systems can be broadly categorized into two types. They are O A. FIFO and LIFO OB. wholesale and retail O C. perpetual and periodic OD. manufacturer and producer The general ledger shows a balance of $66.600 in the Merchandise Inventory account at the end of the period. The physical inventory count shows inventory of $63,000 ancludes a me apert e rytm) The w ingery O A. debit to Merchandise Inventory and a credit to Cash for $2,800 B. debetto Cost of Goods Sold and a credit to Cash for $2,800 C. debit to Cost of Goods Sold and a credit to Merchandise Inventory for $2.800 D. debit to Merchandise Inventory and a credit to Cost of Goods Sold for $2.800