The Merchandise Inventory account balance is $52.000. A physical count of inventory reveals that the actual inventory balance is $38.000. Which of the following would be included in the adjusting entry? (Assume a perpetual inventory system) A a $52.000 debit to Cost of Goods Sold 8. a $38,000 credit to Merchandise inventory c. a $14.000 credit to Cost of Goods Sold 0 a $14.000 credit Merchandise Inventory