Use the tollowing information for the Quick Study below. [The following information applies to the questions displayed below.] Nix't Company's ledger on July 31 , its fiscal year-end, includes the following selected accounts that have normal balances (Nix'lt uses the perpetual inventory system). A physical count of its July 31 year-end inventory discloses that the cost of the merchandise inventory still available is $44,300 QS 5-9 Accounting for shrinkage-perpetual system LO P3 Prepare the entry to record any inventory shrinkage