If the Physical Count of the Inventory Revealed $158,000 of Merchandise

If the physical count of the inventory revealed $158,000 of merchandise on hand and the inventory records reported $163,000,what would be the necessary adjusting entry to record inventory shrinkage?

A) debit Merchandise Inventory,$158,000; credit Cost of Merchandise Sold,$158,000
B) debit Merchandise Inventory,$5,000; credit Cost of Merchandise Sold,$5,000
C) debit Cost of Merchandise Sold,$163,000; credit Merchandise Inventory,$158,000
D) debit Cost of Merchandise Sold,$5,000; credit Merchandise Inventory,$5,000