S 5-13 Shrinkage LO4 Beamer Company's unadjusted ledger on July 31, the end of the fiscal year, includes the following accounts, which have normal balances (assume a perpetual inventory system): Merchandise inventory... Joy Beamer, capital... $ 34,800 115,300 Joy Beamer, withdrawals. 4,000 Sales. 157,200 Sales discounts.. 1,700 Sales returns and allowances.. 3,500 Cost of goods sold... 102,000 Depreciation expense. 7,300 Salaries expense..... 29.500 Miscellaneous expenses... 2,000 QS 5-13 Shrinkage LO4 Beamer Company's unadjusted ledger on July 31, the end of the fiscal year, includes the following accounts, which have normal balances (assume a perpetual inventory system): Merchandise inventory. Joy Beamer, capital... $ 34,800 115,300. Joy Beamer, withdrawals.. 4,000 Sales.. 157,200 Sales discounts. 1,700 Sales returns and allowances. 3,500 Cost of goods sold.. 102,000 Depreciation experke. 7,300 Salaries expense. 29,500 Miscellaneous expenses... 2,000 QS 5-13 Shrinkage LO4 Beamer Company's unadjusted ledger on July 31, the end of the fiscal year, includes the following accounts, which have normal balances (assume a perpetual inventory system): Merchandise inventory. Joy Beamer, capital.. $ 34,800 115,300 Joy Beamer, withdrawals.. 4,000 Sales. 157,200 Sales discounts. 1.700 Sales returns and allowances. 3,500 Cost of goods sold.. 102,000 Depreciation expenke.. 7,300 Salaries expense.. 29.500 Miscellaneous expenses..... 2,000 QS 5-13 Shrinkage L04 Beamer Company's unadjusted ledger on July 31, the end of the fiscal year, includes the following accounts, which have normal balances (assume a perpetual inventory system): Merchandise inventory.. Joy Beamer, capital... $ 34,800 115,300 Joy Beamer, withdrawals.. 4,000 Sales... 157,200 Sales discounts. 1.700 Sales returns and allowances. 3,500 Cost of goods sold... 102,000 Depreciation expense... 7,300 Salaries expense..... 29,500 Miscellaneous expenses.. 2,000 A physical count of the inventory discloses that the