5) The trial balance for a merchandiser, before the journal entries below, is as follows. A physical count of inventory at the end of the accounting year reveals $28,000 of inventory on hand. (Assume a perpetual inventory system.) Credit Debit $12,600 2,400 800 30,000 $ 4,200 1,000 800 13,800 Cash Accounts Receivable Prepaid Rent Merchandise Inventory Accounts Payable Salaries Payable Notes Payable Yung, Capital Yung, Withdrawals Sales Revenue Cost of Goods Sold Delivery Expense Salaries Expense Rent Expense Selling Expense Supplies Expense Total 1,000 96,000 23,000 2,000 21,000 14,000 8,500 500 $115,800 $115,800 Prepare the journal entry to record the inventory shrinkage and prepare all closing entries. (15 POINTS)