On the JEs tab, prepare the journal entry to adjust the December 31, 2018 Inventory balance using the Inventory Over/Short account. Note that distributions during the account should be accounted for as Cost of Goods Sold instead of Inventory Over/Short.

# Item # Descr Quantity Ordered Price per unit 1 9997692 SOLUTION .9% NACL 50ML BAG 80/ 160 2.82 2 1204002 CATHETER IV AUTOGARD 22GA 1" # 180 1.61 3 9997618 SOLUTION DEXTROSE 5% INJ 50ML 160 1.49 4 2200117 DRESSING TRANSPARENT TEGADER 800 0.20 5 1219876 SYRINGE LUER LOCK 3CC #309657 2,700 0.03 3) During the count, we had to send out the following inventory for patients in urgent need. Because we had locked the perpetual system, we could not decrease quantities in the system. # Item # Descr Quantity Delivered Price per unit 1 4015916 GOWN BAIR PAWS STANDARD #81003 20 15.17 2 1201414 TRAY CATHETER SILICONE W/URINE 10 21.84 3 2200115 DEBRIDER NORSEN 50/BX #3652 10 20.00 4 4013068 CATHETER DIALYSIS TRIALYSIS 15 1 174.80 5 1216065 UNDERPAD ULTRASORB DISPOSABLE 10 1.69