The Merchandise Inventory account of a company shows a balance of $40,000 but a physical count of inventory shows $34,000 Which of the following entries is required to record the shrinkage? (Assume a perpetual nventory system.) OA. Cash O B. Cost of Goods Sold OC. Merchandise Inventory 6,000 Merchandise Inventory 6,000 6,000 Shrinkage Expense 6,000 6,000 Cost of Goods Sold 6,000 D. Cost of Goods Sold Merchandise Inventory 6,000