please help:)

Grouper Corporation uses a perpetual inventory system and had inventory worth $72,000 at the beginning of the year. Purchases were made during the year for $316,000, however, 10% of these goods were returned to the supplier, and a 3% discount was taken on the remaining balance owing Grouper paid $2,400 cash for freight to ship the inventory to its location during the year. Grouper reported cost of goods sold for the year of $240,000. Grouper has a calendar year end. What is the batance in the imentory account at the end of the year? Balancie Question Part Score If Grouper counted its actual inventery balance as $96.000 at the end of the yoar, what adjusting entry, if any, would be made? (Credit account tities are outometicolly indented when the omount is entered, Do not indent menualy, If no entry is mequired seiect " No Entry for the account tibles and enter ofor the amounts, Lst oll debit entries before credit entries)