Question 1 of 25 -/1 View Policies Current Attempt in Progress When the physical count of Sheffield Company inventory had a cost of $4480 at year end and the unadjusted balance in Inventory was $4600, Sheffield will have to make the following entry: Income Summary Inventory 120 120 4600 Cost of Goods Sold Inventory 4600 120 inventory Cost of Goods Sold 120 120 Cost of Goods Sold Inventory 120