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Adjusting entries Hahn Flooring Company uses a perpetual inventory system. Journalize the December 31 adjusting entries based upon the following: a. The inventory account has a balance of $1,330,400, while physical inventory indicates that $1,300,900 of merchandise is on hand. Assume any shrinkage is a normal amount. If an amount box does not require an entry, leave it blank. Dec. 31 b. Sales refunds and allowances of $191,080 and merchandise returns of $70,680 are estimated for the current year's sales. If an amount box does not require an entry, leave it blank