Oriole Company had the followie axcouint balances at year-end: Coit of Goods Sold 580,170 , tnventory \$15,920, Operatine Expenses $30,010, Sales Reverue $124,320,5 sies Discounts $1.210, and 5 sies Retums and Alowances 51,910 . A plysical count of inventory deternvert that merchandise inventory on hand is 512.200 . [a] Prepare the adlunting entry necessary as a retult of the physical count, FCredit account tities are outomaticelly indented when amount b entered, Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter o for the amounts) (bi) Prepare dosingentries, (Credit eccount tilles are automatically indented when amount is entered, Do not indent manually. If no entry is required, select 'No Entry' for the account titles and enter 0 for the anounts) Prepare closing entries. (Credit account titles are automatically indented when amount is enter not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 amounts)