The inventory account balance is $51,000. An actual count of inventory reveals that actual inventory is $46,000. Which of the following would be included in the adjusting entry? (Assume a perpetual inventory system) A. a $51,000 debit to Cost of Goods Sold. B. a $5,000 credit to Merchandise Inventory. C. a $46,000 credit to Merchandise Inventory. D. a $5,000 credit to Cost of Goods Sold