Pina Colada Corporation uses a perpetual inventory system and had inventory worth $$79,500$ at the beginning of the year. Purchases were made during the year for $$351,000$; however, $10\%$ of these goods were returned to the supplier, and a $3\%$ discount was taken on the remaining balance owing. Pina Colada paid $$2,900$ cash for freight to ship the inventory to its location during the year. Pina Colada reported cost of goods sold for the year of $$265,000.$ Pina Colada has a calendar year end. If Pina Colada counted its actual inventory balance as $$106,000$ at the end of the year, what adjusting entry would be made $?$