Top Fuel Auto Parts, Inc., had the following FIFO perpetual inventory record for one of its inventory items at November 30, the end of the fiscal year Click the icon to view the perpetual record.) A physical count of the inventory performed at year's end revealed $172.20 (28 items) of inventory on hand for this item Read the requirements Requirement 1. Joumalize the adjusting entry for inventory, if any is required. (Record debits first, then credits. Exclude explanations from any Journal entries. If no adjustment is needed, select "No entry required on the first line of the Accounts column and leave all other cells blank Enter amounts to the nearest cent.) Journal Entry Date Accounts Debit Credit Cost of goods sold Inventory Data Table Purchases Cost of goods sold Inventory on hand Unit Total Unit Total Unit Total Date Quantity Cost Cost Quantity Cost Cost Quantity Cost Cost Nov 1 150 $ 6.00 $ 900.00 fries Nov 3 140 $ 6.05 $ 847.00 150 $ 6.00 $ 900.00 140$ 6.05$ 847.00 Nov 7 130$ 6.00 $ 780.00 20 $ 6.00 $ 120.00 140 $ 6.05$ 847.00 Nov 13 90$ 6.15 $ 553.50 20 $ 6.00 S 120.00 140 $ 6.05 $ 847.00 90 $ 6.15 $ 553.50 Nov 18 332.75 55 $ 6.05 $ 90 $ 6.15$ 553,50 Nov 25 20 $ 6.00 $ 120.00 85 $ 6.05 $ 514.25 55 $ 6.05 $ 332.75 60 $ 6.15 $ 369.00 350 $ 2,116.00 30 $ 6.15$ 184.50 Nov 30 230 $ 1,400.50 30 $ 184,50