The Merchandise Inventory account balance is $51,000. A physical count of inventory reveals that the actual inveritory balance is $36,000 Which of the following would be inctuded in the adusting entry? (Assume a perpetuat inventory oyatem) A. a $15,000 credit to ts t of Goods Sold B. a $51,000 debit to Cost of Goods Sold C. a \$36,000 crodit to Merchandise inventory D. a $15,000 credit to Merchandise inventory