The physical inventory of merchandise at the close of business, December 31, 2021 showed $25,822.50 consisting of: Item #105 Quantity on Hand 250 pairs Item # 110 Quantity on Hand 320 pairs 12 |15 Item #120 Quantity on Hand 172 pairs Item # 130 Quantity on Hand 230 pairs Use the Inventory Quantity Adjustment window to make the above adjustments to inventory. Use the Inventory Quantity Adjustment window to make the above adjustments to inventory, using general account #61100, Inventory Adjustment Expense. The total value of the adjustments total -$1,351.