The Merchandise Inventory account balance is $60,000. A physical count of inventory reveals that the actual inventory balance is $35,000. Which of the following would be included in the adjusting entry? (Assume a perpetual inventory system.) a \$35,000 credit to Merchandise linventory a $60.000 debit to Cost of Goods Sold a $25,000 credit to Cost of Goods Sold a 525,000 cedit to Merchandise inventory