/b View Policies Current Attempt in Progress Pina Creations had the following account balances at year-end: Cost of Goods Sold t60,410, Inventory 115,010, Operating Expenses 129,380, Sales Revenue t126,580, Sales Discounts 11,340, and Sales Returns and Allowances 12.090. A physical count of inventory determines that merchandise inventory on hand is 112,360. Prepare the adjusting entry necessary as a result of the physical count. (Credit account titles are automatically indented when 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.) Account Titles and Explanation Debit Credit