BOOMARANG BROS Boomarang Bros uses a perpetual inventory system. At year end, the inventory account has a balance of $250 000, but a physical count shows that the merchandise on hand has a cost of only $246 000. a. Explain the probable reason(s) for this discrepancy. b. Prepare the journal entry required in this situation. Indicate all the accounting records to which your journal entry in part b should be posted. C