House of Clean Company’s perpetual inventory records indicate that $375,000 of

House of Clean Company’s perpetual inventory records indicate that $375,000 of merchandise should be on hand on June 30, 2012. The physical inventory indicates that $366,500 of merchandise is actually on hand. Journalize the adjusting entry for the inventory shrinkage for House of Clean Company for the year ended June 30, 2012. Assume that the inventory shrinkage is a normal amount.