House of Clean Company's perpetual inventory records indicate that $142,470 of merchandise should be on hand on October 30, 20Y1. The physical inventory indicates that $128,220 of merchandise is actually on hand. Journalize the adjusting entry for the inventory shrinkage for House of Clean Company for the year ended October 30, 20Y1. Assume that the inventory shrinkage is a normal amount. If an amount box does not require an entry, leave it blank.

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