Nix It Company's ledger on July 31, its financial year-end, includes the following selected accounts that have normal balances (Nix'It uses the perpetual inventory system). Merchandise inventory.$ 34,800 Sales returns and allowances T. Nix, Capital . 7,000 Depreciation expense Nix, Withdrawals Sales Sales discounts 7.300 29,500 2,000 157,200 Salaries expense 1,700 Miscellaneous expenses A physical count of its July 31 year-end inventory discloses that the cost of the merchandise inventory still available is $32,900. Prepare the entry to record any inventory shrinkage