The Merchandise Inventory account balance is $$52,000.$ A physical count of inventory reveals that the actual inventory balance is $$45,000.$ Which of the following would be included in the adjusting$$ entry? $($Assume a perpetual inventory$$ system.$)$

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Part $1$

A$.$

a $$7,000$ credit to Merchandise Inventory

B$.$

a $$7,000$ credit to Cost of Goods Sold

C$.$

a $$45,000$ credit to Merchandise Inventory

D$.$

a $$52,000$ debit to Cost of Goods Sold