Gift Shops Unlimited's unadjusted Merchandise Inventory at December $31,2026$ was $$8,000.$ The cost associated with the physical count of inventory on hand on December $31,2026$ was $$7,950.$ Assume a perpetual inventory system is used.

Journalize the adjusting entry for inventory shrinkage. Omit explanation. $($Record debits first, then credits.$)$

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Dec$.31,,,],[,,,],[,,,]]$