Question 3 /1 View Policies Current Attempt in Progress At year-end, the perpetual inventory records of Pina Colada Corp. showed merchandise inventory of $117,630. The company determined, however, that its actual inventory on hand was $113,910. Record the necessary adjusting entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required select "No Entry" for the account titles and enter 0 for the amounts) Account Titles and Explanation Debit Credit