Scupper Retailers, Inc incorrectly recorded inventory in 2016. Rather than recording ending inventory as $577,000, Scupper's accounting manager entered $757,000 Scupper's controller discovered the error in 2017 Prepare the journal entry necessary to correct the imventory error, ignoring any income tax effects. (Record debits first, then credits. Exclude explanations from any journal entries If no entry is required select "No Entry Required on the first line of the jounal entry table and leave all remaining cells in the table blank)