When the physical count of Rosanna Company inventory had a cost of $4,350 at year end and the unadjusted balance in Inventory was $4,500, Rosanna will have to make the following entry:

a. Cost of Goods Sold150 Inventory150
b. Inventory150 Cost of Goods Sold150
c. Income Summary150 Inventory150
d. Cost of Goods Sold4,500 Inventory4,500

The correct answer is option (a).

Explanation:

According to the scenario, the given data are as follows:

Ending inventory = $4,350

Unadjusted inventory = $4,500

So, we can calculate the cost of goods sold by using following formula:

Cost of goods sold =  Unadjusted inventory - Ending inventory

By putting the value in the formula, we get

Cost of goods sold = $4,500 - $4,350 = $150

As the cost of goods sold is in positive so it will be debited.

So, the adjusting entry are as follows:

Cost of goods sold A/c Dr $150

To Inventory $150

(Being cost of goods sold is recorded)

its simple as this, microeconomics is the study of economics at an individual, group or company level, macroeconomics on the other hand, is the study of a national economy as a whole.

hope it =^-^=

answer; ///i believe the correct   answer is (e) transformational;