PROBLEM #4-9 points inventory system. ABC has the following account al balance (partial). A count of the inventory at the end oesin uses the periodic ABC company their u 152.000. Please record the adjusting entry related to endi nost of goods sold at the end of the year ended 12/31/17. e year record the adjusting entry related to inventory and 35 ooo ABC Company Unadjusted Trial Balance (partial) 12/31/17 Account Debit Credit 135,000 210,000380,000 Inventory (1/1) Purchases Freight-In Purchase returns Purchase allowances Purchase discounts 35,000 25,000 10,000 3.50038 12/51/? C065 Invent 1,000 ??? In venta 35,000 25000 210 000 351000 io 1000 3500 34 1500 81500