Billiards Corp. (who uses a periodic inventory system) has beginning inventory of 160 units, purchases of 760 units, and sales of 830 units. Assume each inventory unit costs $9 and the company counts 100 units of ending inventory. Record the December 31 inventory adjusting entry (if necessary). Please copy and paste the blank table below into your answer field and type in the necessary information. Note that not all lines may be needed. Date Account Debit Credit