Adjusting entries involve Only real accounts Only nominal accounts At least one real and one nominal account Only capital accountsCaddis Co. had these unadjusted account balances on December 31, 2009: Inventory, January 1, 2009 P188,250 Purchases 142,700 Freight-In 12,880 Purchase Discounts 2,140 Purchase Returns 26,710 Assuming that the ending inventory is P97,900, the entry to adjust the inventory accounts would include.