our client has an inventory balance in the general ledger of $ 1 , 3 8 6 , 0 0 0 as of 1 2 / 3 1 / XX . Per a physical count of inventory, the balance should be $ 1 , 3 6 1 , 0 0 0 . What would the journal entry be to record the adjustment? a . Debit Inventory for $ 1 , 3 6 1 , 0 0 0 and Credit Inventory Adjustment for $ 1 , 3 6 1 , 0 0 0 b . Debit Inventory Adjustment for $ 1 , 3 6 1 , 0 0 0 and Credit Inventory for $ 1 , 3 6 1 , 0 0 0 c . Debit Inventory for $ 2 5 , 0 0 0 and Credit Inventory Adjustment for $ 2 5 , 0 0 0 d . Debit Inventory Adjustment for $ 2 5 , 0 0 0 and Credit Inventory for $ 2 5 , 0 0