The garrett company uses the perpetual inventory system. although its inventory records indicated $18,000 in the inventory, a physical count showed only $16,250. which of the following answers indicates the effect of the necessary write-down entry? assets = liab. + equity rev. - exp. = net inc. cash flow a. (1,750) na (1,750) na 1750 (1,750) na b. na 1750 (1,750) na 1750 (1,750) na c. 16,250 na 16,250 16,250 na 16,250 16,250 ia d. (18,000) na (18,000) (18,000) na (18,000) na