Nix'lt Company's ledger on July 31, its fiscal year-end, includes the following selected accounts that have normal balances (Nix'lt uses the perpetual inventory system) Merchandise inventory $43,800 Retained earnings Dividends Sales Sales discounts Sales returns and allowances $ 5,300 108,600 127,300 Cost of goods sold 7,000 Depreciation expense 160,600 Salaries expense 11,500 38,500 4100 Miscellaneous expenses 5,000 A physical count of its July 31 year-end inventory discloses that the cost of the $42.050. Prepare the entry to record any chandise inventory inventory shrinkage. still available is View transaction list