- 71 E Question 4 of 5 View Policies Current Attempt in Progress At year end, the perpetual inventory records of Carla Vista Company showed merchandise inventory of $97,400. The company determined, however, that its actual inventory on hand was $97,000. Record the necessary adjusting entry. (Credit account titles are automatically indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Account Titles and Explanation (To adjust ending inventory to actual.) Attempts: 0 of 1 used