The Merchandise Inventory account of a company shows a balance of $30,000 but a physical count of inventory shows $23,000. Which of the folowing entries is required to record the stage? 7.000 O A Cost of Goods Sold Merchandise inventory OB Merchandise Inventory Cost of Goods Sold 7.000 7.000 7,000 7,000 7,000 OC. Cost of Goods Sold Shrinkage Expense OD. Canh Merchandise Inventory 7.000 7,000