The following is a random list of the accounts and their balances for Gordon Auto Sales (a proprietorship owned by A. Gordon) on December 31, 2014. The company uses a perpetual inventory system. 
A physical count of inventory on December 31, 2014 reveals $671,575 on hand.
Instructions
a. Prepare the entry to adjust inventory.
b. Prepare the closing entries on December 31, 2014.
c. Prepare the post-closing trial balance.
Definitions:
Physical Injuries
Damage to the body caused by external force, possibly leading to pain, dysfunction, or both.
Interpersonal Relationships
Interpersonal Relationships involve connections and interactions between individuals, encompassing various forms such as friendships, familial ties, and romantic partnerships.
Adolescents
Young people in the transitional stage of physical and psychological development from the onset of puberty to adulthood.
Prostitution
The act or practice of providing sexual services to another person in return for payment.
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