Delmar Industries uses the perpetual inventory method in accounting for inventory. Prepare the necessary adjusting entry for each of the following independent cases using the cost of goods sold account. Case 1 Physical count as of April 30 $43,100 Perpetual inventory records as of April 30 41,800 $37,800 Case 2 Physical count as of April 30 Perpetual inventory records as of April 30 38,300