Please help me

If a company lists Merchandise Inventory as $201,000 on its trial balance, but the physical count determines the actual value of inventory on hand is $199,000, the adjusting entry will include:

1. a debit to Merchandise Inventory for $189,000.
2. a debit to Merchandise Inventory for $2,000.
3. a credit to Merchandise Inventory for $2,000.
4. a credit to Merchandise Inventory for $191,000.