the merchandise inventory account of a company shows a balance of 50,000 but a physical count of inventory shows 48,000. which of the following entries is required to record the shrinkage?

a) cost of goods sold 2,000

merchandise inventory 2,000

b) cost of goods sold 2,000

shrinkage expense 2,000

c) cash 2,000

merchandise inventory 2,000

d) merchandise inventory 2,000

cash 2,000