You have been provided with the following selected accounts for Whispering Winds Ltd. for the year ended April 30 , 2021 : Whispering Winds conducted a physical inventory count on April 30, 2021. Inventory on hand at that date was determined to be $668,878. Prepare the period-end adjusting journal entry to update the Cost of Goods Sold and Inventory accounts. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)