When the physical count of Rosanna Company inventory had a cost of $4,350 at year end and the unadjusted balance in Inventory was $4,500, Rosanna will have to make the following entry: Cost of Goods Sold 150 Inventory 150 Inventory 150 Cost of Goods Sold 150 Income Summary 150 Inventory 150 Cost of Goods Sold 4,500 Inventory 4,500