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Si una empresa enumera el inventario de mercancas en $201 000 en su balance de prueba, pero el conteo fsico determina que el valor real

Si una empresa enumera el inventario de mercancas en $201 000 en su balance de prueba, pero el conteo fsico determina que el valor real del inventario disponible es $199 000, la entrada de ajuste incluir:

un dbito al Inventario de Mercancas por $2,000

un crdito al Inventario de Mercancas por $2,000

un crdito al Inventario de Mercancas por $191,000

un dbito al Inventario de Mercancas por $189,000

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