When the physical count of Swifty Company inventory had a cost of $$4390$ at year end and the unadjusted balance in Inventory was $$4630,$ Swifty will have to make the following entry:

Cost of Goods Sold

$240$

Inventory

$240$

Cost of Goods Sold

$4630$

Inventory

$4630$

Income Summary

$240$

Inventory

$240$

Inventory

$240$

Cost of Goods Sold

$240$