Q$1.$ As of December $321,2021,$ Earth Mother$$s Corporation physical inventory was $$275,000,$ and its book inventory was $$290,000.$ The effect of the inventory shrinkage on the accounts is:

A$.$ To increase Cost of Goods Sold and Inventory by $$15,000$

B$.$ To increase Cost of Goods Sold and decrease Inventory by $$15,000$

C$.$ To decrease Cost of Good Sold and increase Inventory by $$15,000$

D$.$ To decrease Cost of Goods Sold and Inventory by $$15,000$