Oriole Electronics uses a perpetual inventory system which at the comprw's year-end December 31, 2020, indicated an uwentory value of 51,035,150. A physical inventory count was conducted and it was determined that the inventory value was $997117 Prepare the journal entry to record the difference between the perpetual Inwentory record and the physical inventory cmnt. account is automatically inden we the amount is entired. Do not indently no entry for the accountitles and enter for thems) Debit Credit Account Titles and Explanation