34. (2 points) Hartley's accounting records included the following information: Inventory, 01-01-13 $40,000 Purchases during 2013 (excluding shipping) $345,000 Purchase returns during 2013 $5,000 Freight-in on 2013 purchases $10,000 Sales during 2013 $468,000 Hartley completed a physical inventory on 12-31-13 and calculated an ending inventory of $125,000, at cost. In recent years, Hartley's gross profit equaled 80% of Hartley's cost. Hartley suspects some inventory may have been shoplifted. Prepare the entry, if necessary, to reflect the estimated loss from any shoplifted items