As of December 31, 2013, Ames Corporation’s physical inventory was $275,000 and its book inventory was $290,000. The effect of the inventory shrinkage on the accounts is: A. to increase cost of merchandise sold and inventory by $15,000. B. to increase cost of merchandise sold and decrease inventory by $15,000. C. to decrease cost of merchandise sold and increase inventory by $15,000. D. to decrease cost of merchandise sold and inventory by $15,000.

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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As of December 31, 2013, Ames Corporation’s physical inventory was $275,000 and its book inventory was $290,000. The effect of the inventory shrinkage on the accounts is:

A. to increase cost of merchandise sold and inventory by $15,000.

B. to increase cost of merchandise sold and decrease inventory by $15,000.

C. to decrease cost of merchandise sold and increase inventory by $15,000.

D. to decrease cost of merchandise sold and inventory by $15,000.

 

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