The pre-adjustment trial balance of PMT Traders as at 28 February 20.19 , reflected the following balances: A physical inventory count conducted at year-end, revealed that the following inventory were on hand: Trading inventory, R9 860 Office supplies, R280 Cleaning material, R151 Packaging material, R836. No adjustment journal entries have been processed as yet in the accounting books of PMT Traders regarding the inventory count. The effect that the adjustment journal entries for consumables stores on hand will have on the basic accounting equation of PMT Traders for the year ended 28 February 20.19 will be