Sandhill Electronics uses a perpetual inventory system which, at the company's yearend December $31,2023,$ indicated an inventory value of $$1,036,550.$ A physical inntory count was conducted and it was determined that the inventory value was $994,275$ Prepare the journal entry to record the difference between the perpetual inventory record and the physical inventory count account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select No Entryfor the account titles and enter for the amounts List debit entry before credit entry Account Titles and Explanation$$Debit$$Credit