This Question: 1 pt 23 of 40 (6 complete) This Test: 40 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 0 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 Invenmory