Frisbee Hardware uses a perpetual inventory system. At year-end, the Inventory account

balance of $250,000, but a physical count shows that the merchandise on hand has a cost of

$246,000.

Step-by-step explanation:

Closing  inventory at the end of the year,

Stock Acc Dr is $250000

 to Trading Acc                            $250000

But the physical count shows a cost of $246000 at hand

$250000 - $246000 = $4000

Trading Acc Dr $4000

 to Stock Acc                                  $4000

Lost of stock at physical count is charged by trading account.

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step-by-step explanation:

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