Urgent help make sure the answer has 7 enteries blanks we need to fill these

Whispering Winds Athletic Wear Inc's adjusted trial balance amounts (with the exclusion of the adjusting entry to update Inventory and Cost of Goods Sold accounts) appear in alphabetical order as follows on December 31, 2021, the end of its fiscal year. Accounts payable $145,435 Inventory. Jan. 1 $71.685 Accounts receivable 78.234 Land 132.750 Accumulated depreciation-buildings 91.686 Mortgage payable 221.250 Accumulated depreciation equipment 75,933 Prepaid insurance 4.248 Administrative expenses 320,193 Property tax payable 8,496 Buildings 336,300 Purchases discounts 39,825 Cash 30,090 Purchase returns and allowances 11.328 Common shares 92.925 Purchases 710,832 Deferred revenue 14,691 Refund liability 7.316 Dividends declared 14.160 Retained earnings 121.422 Equipment 194,700 Salaries payable 6,195 Freight in 9,912 Sales 1.127.490 Income tax expense 28,320 Selling expenses 14,160 Interest expense 18.408 Additional information: 1. Whispering Winds Athletic Wear uses a periodic inventory system. 2. A physical inventory count determined that Inventory on December 31, 2021, was $128,502. 3. of the mortgage payable $22,125 is due in the next year. 4. Common shares of $44,250 were issued during the year. Prepare the adjusting entry required to update the inventory and related accounts at December 31. Update the affected accounts. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If a journal entry is not required, select "No entry required" for each account name and enter O as the amount.) Date Account Titles and Explanation Debit Credit Dec. 31