a. A company's merchandise inventory account at the end of the year has a balance of $19,000, but a physical count shows only $17,200 of inventory on hand. View transaction list Journal entry worksheet A company's merchandise inventory account at the end of the year has a balance of $19,000, but a physical count shows only $17,200 of inventory on hand. Note: Enter debits before credits. Transaction a General Journal Debit Credit Record entry Clear entry View general journal