Hahn Flooring Companys perpetual inventory records indicate that $1,333,150 of merchandise should be on hand on December 31, 2014. The physical inventory indicates that $1,309,900 of merchandise is actually on hand. Journalize the adjusting entry for the inventory shrinkage for Hahn Flooring Company for the shrinkage for Modern Furnishings Company for the year ended April 30, 2014. Assume that the inventory shrinkage is a normal amount.