When the physical count of Sheridan Company inventory had a cost of $4420 at year end and the unadjusted balance in Inventory was $4610, Sheridan will have to make the following entry 190 Inventory 190 Cost of Goods Sold 190 Income Summary 190 Inventory 4610 O Cost of Goads Sold 4610 Inventory 190 Cost of Goods Soild 190