The Merchandise Inventory account balance is $53,000. An physical count of inventory reveals that actual inventory balance is $39,000. Which of the following would be included in the adjusting entry? (Assume a perpetual inventory system.) A. a $14,000 credit to Cost of Goods Sold B. a $14,000 credit to Merchandise Inventory O C. a $39,000 credit to Merchandise Inventory D. a $53,000 debit to Cost of Goods Sold