BE21-12 (book/static) Question Hell Barn Retail Outlets incorrectly recorded inventory in 2016. 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 2018 Prepare the journal entry necessary to correct the inventory error, ignd 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 of the journal entry table and leave all remaining cells in the table blank) Account 2018 Correcting Entry