The Merchandise Inventory account balance is $60,000. A physical count of inventory reveals that the actual inventory balance is $42,000. Which of the following would be included in the adjustin entry? (Assume a perpetual inventory system.) OA a $18,000 credit to Cost of Goods Sold OB. a $18,000 credit to Merchandise Inventory OC. a $42,000 credit to Merchandise Inventory D. a $60,000 debit to Cost of Goods Sold