This Question: 1 pt 23 of 40 (32 complete) This Test: 40 pts p If the inventory shows an actual count of $400 and the perpetual inventory according to the records shows $435, the adjusting entry for the $35 would O A. debit Cost of Goods Sold, credit Purchase Returns and Allowances O B. debit Inventory, credit Purchase Returns and Alldwances. O C. debit Inventory, credit Cost of Goods Sold O D. debit Cost of Goods Sold, credit Inventory