Acct 201 Co.'s perpetual inventory records indicate that $382,800 of merchandise should be on hand on March 31, 2020. The physical inventory indicates that $371,000 of merchandise is actually on hand. Required: Journalize the adjusting entry for the inventory shrinkage for Acct 201 Co.for the year ended March 31, 2020. Indicate Dr. or Cr. in front of each account