What are the necessary adjusting entries for the following?

Problem 2 You are engaged in an audit of the records of the ACROBAT CO. for the fiscal year ended October 31, 2018 and observed the taking of the physical inventory of the company on that date. All merchandise received up to and including October 30, 2018 had been included in the physical count. The following lists of invoices are for purchases of merchandise and are entered in the voucher register for the months of October and November 2018 respectively. Date Mdse FOB Date of Invoice Received Amount October 2018 Destination October 21 October 30 153,765 Destination October 21 October 23 33,000 Shipping Point October 26 October 22 129,000 Shipping Point October 26 November 05 59,625 Destination November 03 October 29 37,500 Shipping Point October 26 October 30 15,375 Shipping Point October 20 October 30 13,875 Destination October 28 October 30 51,855 Destination October 20 October 22 54,000 November 2018 Shipping Point October 26 November 05 90,600 Destination October 30 October 31 46,800 Shipping Point November 01 October 30 127,500 Shipping Point October 28 October 30 80,250 Shipping Point October 28 November 04 112,950 Destination October 28 November 04 75,000 Destination October 29 November 5 15,000 Requirement: Adjusting journal entries Problem 3 Miller Company asks you to review its December 31, 2018, inventory values and prepare the necessary adjustments in the books. The following information is given to you. a. Miller uses the periodic method of recording inventory. A physical count reveals P234,890 inventory on hand at December 31, 2018