None of the above Al the end of fiscal 2017, Nick's Greenhouse counted inventory and determined that inventories of $87,160 (4ps) were on hand. The end of fiscal year the unadjusted inventory account balance is $95,000 Inventory at the start of the year was $99,880 Which of the following accounting adjustments should Nick's Greenhouse record? Balance Sheet Income Statement Cash Asset Contrib. Earned Liabil- Revenues Expenses Net itiesCapital Capital -7.840 Retained Assets -7.840 Inventory) 7,840 (COGS) 7,840 Balance Sheet Income Statement Cash Asset Noncash Assets 4.880 Liabil ities " Contrib. Earned 4.880 Eamings Revenues - Expenses = relet Capital +4,880 COGS)4,880 Balance Sheet Income Statement Cash Asset Noncash Assets Liabil ties Earned Revenues ExpensesIncome Net 2 720 inventory) 12.720 Retained Eamings +12.720 COGS 12.720