When the physical count of Coronado Company inventory had a cost of $4310 at year end and the unadjusted balance in Inventory was $4610, Coronado will have to make the following entry: Cost of Goods Sold 4610 Inventory 4610 Cost of Goods Sold 300 Inventory 300 Inventory Cost of Goods Sold 300 300 Income Summary 300 Inventory 300