The Trial Balance for a Merchandiser, Before the Journal Entries

The trial balance for a merchandiser, before the journal entries below, is as follows. A physical count of inventory at the end of the accounting year reveals $28,000 of inventory on hand. (Assume a perpetual inventory system.)
$\begin{array}{|l|c|c|}\hline&\text { Debit } & \text { Credit }\\\hline \text { Cash } & \$ 12,600 & \\\hline \text { Accounts Receivable } & 2,400 & \\\hline \text { Prepaid Rent } & 800 & \\\hline \text { Merchandise Inventory } & 30,000 & \\\hline \text { Accounts Payable } & & \$ 4,200 \\\hline \text { Salaries Payable } & & 1,000 \\\hline \text { Notes Payable } & & 800 \\\hline \text { Common Stock } & & 10,000 \\\hline \text { Retained Earnings } & & 3,800 \\\hline \text { Dividends } & 1,000 & \\\hline \text { Sales Revenue } & & 96,000 \\\hline \text { Cost of Goods Sold } & 23,000 & \\\hline \text { Delivery Expense } & 2,000 & \\\hline \text { Salaries Expense } & 21,000 & \\\hline \text { Rent Expense } & 14,000 & \\\hline \text { Selling Expense } & 8,500 & \\\hline \text { Spplies Expense } & 500 & \\\hline \text { Total} & \$ 115,800 & \$ 115,800 \\\hline\end{array}$
Prepare the journal entry to record the inventory shrinkage and prepare all closing entries. Omit explanations.