Presented below is information related to Carla Vista Co.. owned by D. Moore, for the month of January 2024. Ending inventory per perpetual records Ending inventory actually on hand Cost of goods sold Delivery expense Insurance expense $21.900 19,000 219.000 8,200 12.200 Rent expense Salaries expense Sales discounts Sales returns and allowances Sales $18,700 53.900 11,000 14,100 386,000 Prepare the necessary adjusting entry for inventory. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry)