points When the physical count of Dome Company inventory shows an amount of $4,380 at year end and the unadjusted balance in inventory account was $4,600, Dome will have to make the following entry: O A. Dr. Cost of goods sold 4,600 Cr. Inventory 4,600 O 8. Dr. Income summary 220 Cr. Inventory 220 O Dr. Cost of goods sold 220 Cr. Inventory 220 O D. Dr. Inventory 220 Cr. Cost of goods sold 220