Note: Enter debits before credits. Your client took a complete physical inventory count under your observation as control account (perpetual inventory method) to agree with the physical inventor as of December 15 and after reviewing the transactions recorded from Decembe to accept the inventory balance as fairly stated. However, your review of the sale 31 disclosed the following items not previously considered: What adjusting journal entries, if any, would you make for each of these items? Note: If no entry is required for a transaction/event, select "No journal entry rec \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline December 31 & , & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} Record entry Clear cntry View general joumal \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline December 31 & & \\ \hline \end{tabular} Record entry Clear enty Vew general joumal