Assume that Pronghorn uses a periodic system and prepares financial statements at the end of each month. An inventory count determines that there are 102 units of inventory remaining at September 30 . Prepare the adjusting entry that is needed at September 30 to report cost of goods sold. (Credit account tities are automatically indented when the amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries.) Assume that Pronghorn uses a periodic system and prepares financial statements at the end of each month. An inventory count determines that there are 102 units of inventory remaining at September 30 . Prepare the adjusting entry that is needed at September 30 to report cost of goods sold. (Credit account tities are automatically indented when the amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries.)