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Frisco Company Inc.'s Merchandise Inventory account at the end of year 2015 has a balance of dollar 62, 115. but. that only dollar 61, 900

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Frisco Company Inc.'s Merchandise Inventory account at the end of year 2015 has a balance of dollar 62, 115. but. that only dollar 61, 900 of inventory exists The adjusting entry to record this dollar 215 of inventory shrinkage is

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