Determine the account and amount to be debited and the account and amount to be credited for the following adjustment. The beginning inventory for a merchandising business was $86,000, and the ending inventory is $79,000. View transaction list Journal entry worksheet Record beginning inventory adjustment. Note: Enter debits before credits General Journal Event 1 Debit Credit Determine the account and amount to be debited and the account and amount to be credited for the following adjustment. The beginning inventory for a merchandising business was $86,000, and the ending inventory is $79,000. View transaction list Journal entry worksheet