The Trial Balance of a Retailer Is as Follows $\text { Total } \$ \$ 114800 \quad \$ 114800$

The trial balance of a retailer is as follows.A physical count of inventory at the end of the accounting year reveals $27 000 of inventory on hand.(Assume a perpetual inventory system. ) $\begin{array}{lr}&\text { Debit } &\text { Credit } \\\text { Cash } & \$ 12600 \\\text { Accounts receivable } & 2400 \\\text { Prepaid rent } & 800\\\text { Inventory }\quad\quad\quad 29000 \\\text { Accounts payable }\quad\quad \$ 4200 \\\text { Salaries payable } \quad 1000 & \\\text { Loan payable } \quad 800 & \\\text { Smith, Capital } \quad 13800 &\\\text { Drawings } \quad 1000 \\\text { Sales revenue }\quad\quad95,000 \\\text { Sales returns and allowances } \quad 16000\\\text {Sales discounts} \quad 400\\\text {Cost of sales} \quad 23000\\\text {Salaries expense} \quad21000\\\text {Rent expense } \quad14000\\\text {Depreciation expense} \quad 8500\\\text {Supplies expense } \quad\quad 500\\\end{array}$
$\text { Total } \$ \$ 114800 \quad \$ 114800$
What is the journal entry to record the inventory shortfall?

A) $$\begin{array} { | c | l | l | } \hline \text { Cost of sales } & 27000 & \\\hline \text { Inventory } & & 27000 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | l | } \hline \text { Inventory } & 27000 & \\\hline \text { Cost of sales } & & 27000 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | l | } \hline \text { Cost of sales } & 2000 & \\\hline \text { Inventory } & & 2000 \\\hline\end{array}$$
D) $$\begin{array} { | c | l | l | } \hline \text { Inventory } & 2000 & \\\hline \text { Cost of sales } & & 2000 \\\hline\end{array}$$