Hahn Flooring Company uses a perpetual inventory system. Journalize the December 31 adjusting entries based upon the following: Question Content Area a. The inventory account has a balance of $1,338,200, while physical inventory indicates that $1,300,900 of merchandise is on hand. Assume any shrinkage is a normal amount. If an amount box does not require an entry, leave it blank. DateAccountDebitCredit Dec. 31 - Select - - Select - - Select - - Select - Question Content Area b. Sales refunds and allowances of $229,650 and merchandise returns of $71,580 are estimated for the current year's sales. If an amount box does not require an entry, leave it blank. DateAccountDebitCredit Dec. 31 - Select