The trial balance for a merchandiser is as follows. A physical count of inventory at the end of the accounting year reveals $28.000 of inventory on hand (Assume a perpetual inventory system) Debit Credit Cash Accounts Receivable $12,600 2,400 Prepaid Rent 000 Merchandise Inventory 30,000 Accounts Payable $4,200 Salaries Payable 1,000 Notes Payable 800 Owner Capital 12.300 Owner, Withdrawa 1,000 Sales Revenue 96.000 Sales Returns and Allowances 1,000 Sales Discounts 400 Cost of Goods Sold 23.000 Karies Expense 21,000 Expense 14.000 Peiling Expense Supplies Expense 300 Total 500 $115.000 $115.000 Give journal entry to record the inventory shrinkage and the aries to lose the Sales Revenue account, the expense accounts and cams revenue with a balance and h ncome Summary acsunt and the Owner Withdrawals an