Roseane said:

I know since I closed the year 2016 I cant retrieve the adjustments and delete them, they have to be done with Inventory adjustments.

You can't retrieve and post adjustments, whether in the prior year or not, since Inventory adjustments and 'location' (warehouse) transfers cannot be automatically adjusted or reversed.  It's also not possible to post directly to a linked inventory asset G/L account, so you will have to use the Inventory Adjustment screen.

Because it's in a prior year, you should check with your accountant on where to post the adjustments.  Probably they will not want dozens of adjustments to Retained Earnings or a Prior Period Adjustments account, so they may want you to use the Inventory Adjustment account as a clearing account.

Roseane said:

My question is which  gl account  do I use?  the Acutal Inventory GL or the cost of sales GL or the Inventory Adjustment GL 

Yes / both.   (You can use the Inventory Adjustment screen to adjust only the value (without changing the quantity again) to the (GAAP) lower of Cost and Market.) 

Put the item number in, and put in the dollar and quantity adjustment that is appropriate.  Post a dollar amount with zero quantity to adjust the value onhand.  

            It might be clearer to remove the entire quantity / cost as on the books, then add back the quantity / cost that should be on the books.

If the units counted and added in the prior year were not the same value as other items you have on your books (i.e. used / damaged / partly salvageable / casting / 'Core') it's best to set up additional inventory items to track their actual cost / value so as not to mung your averages / costs / quantities / pricing calculations for new, salable items.