Barin Retail Outlets incorrectly recorded inventory in 2020 . Rather than recording ending inventory as $960,000 Barin's accounting manager entered $690,000, understating ending inventory by $270,000 Barin's controller discovered the error in 2022. Prepare the journal entry necessary to correct the inventory error, ignoring any income tax effects. (Record debits first, then credits. Exclude explanations from any journal entries. If no entry is required, select "No Entry Required" on the first line of the journal entry table and leave all remaining fields in the table blank.)