neosod to eccount for the imentory shrinkage. The company usos the perpetual ieventory system. needed to asseuen for the estinated retams. (Recond decits fint, then crodte spiect the explanation on the last Ine of the journal entry tabie.) needed ta acesunt for the inventory sheinkage. The compary uses the perpetual inventory syssem. needed to account for the estimaled robuens. (Reosed dobits frst, then erioite seinct the inplanation on the last line of the joumal antry sable.). needed to acosurt for the estimated refirms. (Recond debits first, then crodits. Select the expianation on the last line of the joumar entry tacin ). Now recard the estimated cost of twe axpected ieturns: 9. On December 31, Artem's Pharmacy's Merchandise Inventory account is showing a balance of $47,000. The physical count of inents in : needed to account for the inventory shrinkage. The company uses the perpetual inventory system. 10. On December 31, Artem's Pharmacy estimated that approximately $30,000 of merchandise sold during the past year will be matumes anit an. needed to account for the estimated returns. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Now record the estimated cost of the expected returns