BA Cumpy u E) None of the above 20. (A-5) At the end of fiscal 2014, Nick's Greenhouse counted inventory and determined that inventories of $57,160 were on hand. The 2014 unadjusted trial balance showed a balance in the inventory account of $60,000. Inventory at the start of the year was $68,880. A) Debit COGS $2,840, Credit Inventory $2,840 B) Debit COGS $8,800, Credit Inventory $8,800 C) Debit COGS $11,720, Credit Inventory $11,720 D) Debit Cash $11,640, Credit Sales $11,640 E) No accounting adjustment is required ate of 5%. Wha