2) Gift Shops Unlimited's unadjusted Merchandise Inventory at December 31, 2019 was $9,000. The cost associated with the physical count of inventory on hand on December 31, 2019 was $8.200. In addition, Gift Shops Unlimited estimated approximately $1000 of merchandise sold on account will be returned with a cost of $550. Assume a perpetual inventory system is used. 5 points Requirements: 1. Journalize the adjustment for inventory shrinkage. Omit explanation. 2.Journalize the adjustment for estimated sales returns. Omit explanation. DEBIT CRED