actually on hand. does not require an entry, leave it blank

Inventory Shrinkage Rodriguez Company's perpetual inventory records indicate that $147,740 of merchandise should be on hand on October 30, 20Y1. The physical inventory indicates that $134,440 of merchandise is actually on hand. Journalize the adjusting entry for the inventory shrinkage for Rodriguez Company for the year ended October 30, 20Y1. Assume that the inventory shrinkage is a normal amount. If an amount box does not require an entry, leave it blank.