[The following information applies to the questions displayed below] A company like Golf USA that sells goll-felated imventory typically will have inventory items such as golf clothing and golf equipment. As technology advances the design and performance of the next generation of drivers, the oider modets become less marketable and therefore decline in value. Suppose that in the curfent year, Ping (a manufacturer of golf clubs) introduces the MegaDriver II, the new and improved version of the MegaDrver. Below are year-end amounts related to Golf USA's inventory. 3. Record any necessary adjusting entry to inventory. (If no entry is required for o tronsaction/event, select "No Journal Entry Required" in the first occount field.) Journal entry worksheet Record any necessary adjusting entry for inventory. Note: Enter debits before credts