When the physical count of RNA Company inventory had a cost of $$3,500$ at year end and the unadjusted balance in Inventory was $$3,600,$ RNA will have to make the following entry:

Select one:

a$.$ Cost of Goods Sold $q,100$

Inventory. $q,100$

b$.$ Inventory $q,100$

Cost of Goods Sold. $q,100$

c$.$ Cost of Goods Sold. $q,3,600$

Inventory.... $q,3,600$

d$.$ Income Summary $q,100$

Inventory. $q,100$