1. After their annual inventory count on February 28, Niagara Construction Products found that the inventory balance in their G/L was overstated by $1,150. Please record the entry to adjust the balance in their G/L. Journal Date 2023 Feb 28 Accounts and Explanations PR Debit Page 24 Credit To adjust G/L balance after inventory count 2. After their annual inventory count on March 31, Salmon River Wholesale found that the inventory balance in their G/L was understated by 5680. Please record the entry to adjust the balance in their G/L Journal Date 2023 Mar 31 Accounts and Explanations To adjust G/L balance after inventory count PR Debit Page 25 Credit