Problem (30 points) lululemon lululemon athletica inc. in its first footnote says it: "is engaged in the design, athletica distribution, and retail of healthy lifestyle inspired athletic apparel and accessories, which are sold through a chain of company-operated stores, direct to consumer through e-commerce, outlets, sales from pop up locations, sales to wholesale accounts, license and supply arrangements, and warehouse sales. The Company operates stores in the United States, the People's Republic of China ("PRC"), Canada, Australia, the United Kingdom, South Korea, Germany, New Zealand, Japan, Singapore, France, Ireland, Malaysia, Sweden, the Netherlands, Norway, and Switzerland. There were 574 company-operated stores in operation as of January 30, 2022." lululemon athletica inc.'s fiscal year ends on the Sunday closest to January 31. Use the following information to provide the adjusting journal entry that lululemon should have made on January 30, 2022 which was the end of the fiscal year 2021. Assume that lululemon makes adjusting entries once a year at fiscal year end.