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Ardent Company Uses the Perpetual Method

Question 64

Multiple Choice

Ardent Company uses the perpetual method. The company's inventory account had a $6,500 balance as of December 31, 2013. A physical count of inventory shows only $5,800 of merchandise in stock at December 31, 2013. The entry to recognize the missing inventory will


A) increase assets.
B) increase expense.
C) decrease cash flow from operating activities.
D) all of these.

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