Oman Company reported the following Unadjusted Trial Balance as of December 31, 2020. (5 Marks) Credit (OMR) Debit (OMR) 5,000 8,000 6,500 12,000 3,000 26,000 15,000 Account Cash Merchandise Inventory Accounts Receivable Plant Assets, net Accounts payable Common Stock Sales revenue Sales returns and allowances Sales discounts Cost of goods sold Depreciation expense Salaries expense Insurance expense Advertising expense Interest revenue Gain on sale of equipment Interest expense Totals 1,000 420 5,000 700 3,500 600 500 300 90 170 44,390 44,390 1. The amount of net sales revenue is 1 mark 2. The amount of gross profit is 1 mark 3. The amount of operating income (loss) is 1 mark 4. The amount of net income (loss) is 1 mark 5. The unadjusted trial balance shows inventory balance at OMR 8,000, however, physical count reveals that merchandise inventory is OMR 7,400. The adjusting entry should be 1 mark