Year end inventory at cost $55,902, at retail 84,700.

Questions:
A year-end physical inventory at retail prices yields a total inventory of $78,550. Prepare a calculation showing the company's loss from shrinkage at cost and at retail.

1 answer

When the retail price is 84,700, the cost would 55,902, therefore how much of loss of inventory at cost when retail price is 78,500 = 51,843

Now the journal entry for shrinkage
would be

Losss of inventory (Shrinkage)4,059 -Debit

Inventory account _credit 4,059

Calculation of inventoryloss at cost= 55,902-51,843=4,059