Frisco Company's Merchandise Inventory Account at Year-End Has a Balance $\begin{array}{|l|r|r|}\hline \text { Cost of goods sold } & 215 & \\\hline \text { Merchandise Inventory } & & 215 \\\hline\end{array}$

Frisco Company's Merchandise Inventory account at year-end has a balance of $62,115, but a physical count reveals that only $61,900 of inventory exists. The adjusting entry to record this $215 of inventory shrinkage is:
A)
$\begin{array}{|l|r|r|}\hline \text { Cost of goods sold } & 215 & \\\hline \text { Merchandise Inventory } & & 215 \\\hline\end{array}$
B)
$\begin{array}{|l|r|r|}\hline \text { Merchandise Inventory } & 215 & \\\hline \text { Inventory shrinkage expense } & & 215 \\\hline\end{array}$
C)
$\begin{array}{|l|r|r|}\hline \text { Cost of goods sold } & 215 & \\\hline \text { Purchases discounts } & & 215 \\\hline\end{array}$
D)
$\begin{array}{|l|r|r|}\hline \text { Inventory shrinkage expense } & 215 & \\\hline \text { Cost of goods sold } & & 215 \\\hline\end{array}$
$$\begin{array}{l}\text { E) }\\\begin{array} { | l | r | r | } \hline \text { Purchases discounts } & 215 & \\\hline \text { Cost of goods sold } & & 215 \\\hline\end{array}\end{array}$$