QS $5-13$ Shrinkage LO$4$ beamer company's unadjusted ledger on july $31,$ the end of the fiscal year, includes the following acounts, which have normal balances $($assume a perpetual inventory system;$)$ merchandise inventory $$34,800,$joy beamer, capital $115,300,$ joy beamer, withdrawals $$4,000,$ salas $$157,200,$ sales discount $$1,700,$ sales returns$$3,500,$ cost of goodssold $$102,000,$ Depreciation expense $$7,300,$salaries expense $$29,500,$ miscellaneous expenses$$2,000.$