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E 14-1A (L01) ADJUSTMENT FOR MERCHANDISE INVENTORY USING T ACCOUNTS: PER. ODIC INVENTORY SYSTEM Ibby Smith owns and operates Ibby's lee Cream Cones. Her beginning inventory as of January 1, 20-, was $45,000, and her ending inventory as of December 31, 20--, was $57,000. Set up T accounts for Merchandise Inven- tory and Income Summary and perform the year-end adjustment for Merchandise Inventory