Current Attempt in Progress Presented below is information related to Carla Vista Co., owned by D. Moore, for the month of January 2024. Ending inventory per perpetual records $21,900 Rent expense $18.700 Ending inventory actually on hand 19.000 Salaries expense 53.900 Cost of goods sold 219.000 Sales discounts 11,000 Delivery expense 8.200 Sales returns and allowances 14,100 Insurance expense 12 200 Sales 386,000 (a) Prepare the necessary adjusting entry for inventory. (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. List debit entry before credit entry.) Date Account Titles Debit Credit Jan. 31 V