9.\ On December 31, Amir's PharmacyAmir's Pharmacy's Merchandise Inventory account is showing a balance of $ 44 comma 000$44,000. The physical count of inventory came up with $ 42 comma 700$42,700. Journalize the adjusting entry needed to account for the inventory shrinkage. The company uses the perpetual inventory system.\ 10.\ On December 31, Amir's PharmacyAmir's Pharmacy estimated that approximately $ 24 comma 000$24,000 of merchandise sold during the past year will be returned with a cost of $ 9 comma 600$9,600. Journalize the adjusting entry needed to account for the estimated returns.\ (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)\ Question content area bottom\ Part 1\ 9. On December 31, Amir's PharmacyAmir's Pharmacy's Merchandise Inventory account is showing a balance of $ 44 comma 000$44,000. The physical count of inventory came up with $ 42 comma 700$42,700. Journalize the adjusting entry needed to account for the inventory shrinkage. The company uses the perpetual inventory system. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)\ Date\ Accounts and Explanation\ Debit\ Credit\ Dec. 31