Carla Vista Company had the following account balances at year-end: cost of goods sold $100,300; inventory $17,700;0 perating expenses $34,220; sales revenue $159,300; sales discounts $1,534; and sales returns and allowances $3,068. A physical count of inventory determines that imventory on hand is $16,638. (a) Prepare the adjusting entry necessary as a result of the physical count. (list ali debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered, Do not indent manually. (b) The oarts of this question must be completed in order. This port wili be avaiable when you conplete the part above