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Blossom Company had the following account balances at year-end: cost of goods sold $105,400; inventory $18,600; operating experses $35,960; sales revenue $167,400; sales discounts $1,612; and sales returns and allowances $3,224. A physical count of inventory determines that inventory on hand is $17,484. (a) Prepare the adjusting entry necessary as a result of the physical count. (List all debit entries before credit entries. Credit account titles are automotically indented when the amount is entered. Do not indent manually.) Prepare closing entries. (Ust ail debit entries before credit eneries. Credit occount titles are outomaticolly Indented when the amount is entered. Do not indent manually)