Hi there, I need help with this question asap please. Also please make sure answers are labeled clearly and the answers are correct thanks

Current Attempt in Progress Blossom Electronics uses a perpetual inventory system which, at the company's year-end December 31,2020 , indicated an inventory value of $1,035,150. A physical inventory count was conducted and it was determined that the inventory value was $992,875. Prepare the journal entry to record the difference between the perpetual inventory record and the physical inventory count. (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.)