The Trial Balance of Premier Lighting Co

The trial balance of Premier Lighting Co.shows Merchandise Inventory of $35,000.Based on a count taken on December 31,merchandise inventory at the end of the year actually totaled $28,000.The adjusting entry to remove the old merchandise inventory balance would be:

A) a debit to Income Summary of $28,000 and a credit to Merchandise Inventory for $28,000.
B) a debit to Merchandise Inventory of $28,000 and a credit to Income Summary for $28,000.
C) a debit to Purchases of $35,000 and a credit to Merchandise Inventory for $35,000.
D) a debit to Income Summary of $35,000 and a credit to Merchandise Inventory for $35,000.