Delmar Industries uses the perpetual inventory method in accounting for inventory. Prepare the necessary adjusting entry for each of the following independent cases using the cost of goods sold account. 
Definitions:
Probability
A measure of the likelihood that an event will occur.
Surviving
Continuing to live or exist, typically despite an ordeal or difficult circumstances.
Disease X
A hypothetical unknown pathogen referred to by the World Health Organization that might lead to an epidemic in the future.
Effective Number
A statistical concept that represents the number of units in a dataset that contribute information to a particular analysis, often used in the context of sample size or diversity.
Q6: A set of procedures designed to ensure
Q7: Physical depreciation refers to the loss of
Q26: After posting is completed in the accounts
Q33: When an account has been written off
Q34: Under the periodic inventory system, no entries
Q37: The needs of management and the requirements
Q47: Form 941, Employer's Quarterly Federal Tax Return,
Q50: The amount a business expects to collect
Q64: The loss of usefulness because of deterioration
Q79: To a business, this includes currency, coins,