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Sticky Company's merchandise inventory balance at year end is $$15,050,$ but a physical count reveals that only $$15,000$ of inventory exists. The adjusting entry to record the shrinkage includes: $($Check all that apply.$)$

Debit to Merchandise Inventory for $$50$

Credit to Merchandise Inventory for $$50$

Debit to Cost of Goods Sold for $$50$

Credit to Cost of Goods Sold for $$50$