ignore the work shown, show the correct answer and steps please

ACME Distribution, Ine. December 31,2016 Adjusting Entries Continued 3) The compamy takes a physical inventory eount at the and of the year and adjusts c f there isa cost of geods s and ed to th e between the inventory value determined from tho general ledger. The information be lowincludes she number of units counted ininvenbry Number of units held in the company's inventory at 1231/2018 A listng of purchases during the month of December are as follows based on a count of the inventory was 18,841 units Quansty Total 10359 . 3.75 Unit Cos o359 3.25 Date December 5, 2016 December 14,2016 December 21,2016 6300 5 0337508 107315 S375 58,875 6,500 $ 7,500 $ 4.00 26,000 450 $ 8 G25 10 721.S The company uses FIFO to account for its inventory cost 7740 What is the cost of the company's snding inventory (round answer to nearest dollar and show your calculation below for full credit)? 77 904 The balance in inventory per the unadjusted bial balance before making any adjustments is $79,327 what is the amount of the December 31 adjustment to inventory cost (show your calculation below for full eredit)? Complete below the adjusting joumal entry necessary for inventory Credit Debit Account description 14 23 Post the above entry to the trial balance in the adjustment columns