Inventory Shrinkage Pulmonary Company's perpetual inventory records indicate that $228,370 of merchandise should be on hand on January 30, 2019. The physical inventory indicates that $205,530 of merchandise is actually on hand. Journalize the adjusting entry for the inventory shrinkage for Pulmonary Company for the year ended January 30, 2019. Assume that the inventory shrinkage is a normal amount. Check My Work 2 more Check My Work uses remaining, Cost of Merchandise Sold Merchandise Inventory Purchases Purchases Discounts Purchases Returns and Allowances Sales Sales Discounts Check My Work 2 more Check My Work uses remaining. Previous 13 dity 000 go F3 F4 F5 F6 F7 F8 % &