When the physical count of Sunland Company inventory had a cost of $4450 at year end and the unadjusted balance in Inventory was 54610, Sunland will have to make the following entry: 4610 Cost of Goods Sold Inventory 4610 Inventory 160 Cost of Goods Sold 160 Cost of Goods Sold 160 Inventory 160 Income Summary 160 Inventory 160