When the Physical Count of Barr Company Inventory Had a Cost

When the physical count of Barr Company inventory had a cost of $4380 at year end and the unadjusted balance in Inventory was $4600 Barr will have to make the following entry: a.
$\begin{array}{lrr} \text { Cost of Goods Sold } &220\\ \text {Inventory } &&220\\\end{array}$

b.
$\begin{array}{lrr} \text {Inventory } &220\\ \text { Cost of Goods Sold } &&220\\\end{array}$

c.
$\begin{array}{lrr} \text { Income Summary }&220\\ \text { Inventory } &&220\\\end{array}$

d.
$\begin{array}{lrr} \text {Cost of Goods Sold } &4,600\\ \text { Inventory } &&4,600 \\\end{array}$