The Trial Balance of a Retailer Is as Follows $$\begin{array} { | c | l | l | } \hline \text { Cost of sales } & 27000 & \\\hline \text { Inventory } & & 27000 \\\hline\end{array}$$

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.)
Debit Credit
Cash $12 600
Accounts receivable 2 400
Prepaid rent 800
Inventory 29 000
Accounts payable $4 200
Salaries payable 1 000
Loan payable 800
Smith,Capital 13 800
Drawings 1 000
Sales revenue 95 000
Sales returns and allowances 1 600
Sales discounts 400
Cost of sales 23 000
Salaries expense 21 000
Rent expense 14 000
Depreciation expense 8 500
Supplies expense 500
Total $114 800 $114 800
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) $$\begin{array} { | c | l | l | } \hline \text { Inventory } & 2000 & \\\hline \text { Cost of sales } & & 2000 \\\hline\end{array}$$