That was the only information given, sorry. But the requirement is to adjust and reconcile the inventory ledger account to the correct physical count taking jnto account the discrepancies between the two. Thank you.

13. End of reporting period adjustments Melody Company sells musical instruments. The entity uses the perpetual inventory method to account for inventory transactions and assigns costs using the moving average method. All purchases and sales are made on FOB destination, 30-day credit terms. At June 30, 2017, the balance of the inventory control account in the general ledger was P173,785.50 after the special journal totals were posted but before the balance-date adjusting entries were prepared and posted. A physical count showed goods worth P179,270 to be on hand. Investigations of the discrepancy between the general ledger account balance and the count total revealed the following: Damaged string instruments worth P840 were returned to the supplier on June 29, but this transaction has not yet been recorded. . During the physical count, staff found that a box of tambourines worth P416.50 had suffered water damage during a recent flood. The tambourines were damaged beyond repair and so were not included in the count, but they are still recorded in the inventory records. Brass instrument worth P1,050, which was sold for P1,750 on June 29 was still in transit to the customer on June 30. The sale was recorded on June 29 and the instrument was not included in the physical count An error occurred when posting the purchase journal totals for May 2017. The correct total of P25,100 was erroneously posted as P21,500. The physical count included goods worth P5,320 that were being held on consignment for Cayabyab Music School. . A woodwind instrument worth P1,099 was returned by a customer on June 28. The sales return transaction was correctly journalized and posted to the ledgers, but the woodwind instrument was not returned to the warehouse and therefore was not included in the physical count . Requirement: Adjust and reconcile the inventory control ledger account balance to the physical account