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At the end of its accounting year, Colin Corp.'s physical inventory count indicated that 180,000 units of inventory, costing $1.75 each, were on hand. The company's perpetual inventory system reported a balance of $357,600. The year-end adjusting entry is debit Loss on Inventory Due to Count and credit Inventory, $92,400. debit Inventory and credit Loss on Inventory Due to Count, $42,600 debit Inventory and credit Loss on Inventory Due to Count, $92,400. debit Loss on Inventory Due to Count and credit Inventory, $42,600