5-5. Inventory shrinkage OBJ. 4Castle Furnishings Company's perpetual inventory records indicate that $675,400 of merchandise should be on hand on November 30, 2016. The physical inventory indicates that $663,800 of merchandise is on hand. Joumalize the adjusting entry for the inventory shrinkage for Castle Furnishings Company for the year ended November 30, 2016 Assume that the inventory surinkage is a normal amount