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The company just took a physical count of inventory and found $75 worth of inventory was unaccounted for it was either shoplifted by a customer

The company just took a physical count of inventory and found $75 worth of inventory was unaccounted for it was either shoplifted by a customer or stolen by an employee which journal would the company use to record the correction of the error in inventory:

a) sales journal 

b) purchases journal 

c) cash receipts journal 

d) general journal

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