Home Hardware reported beginning inventory of 30 shovels, for a total cost of $210. The company had the following transactions during the month:

January 2 Sold 8 shovels on account at a selling price of $8 per unit.
January 16 Sold 12 shovels on account at a selling price of $8 per unit.
January 18 Bought 4 shovels on account at a cost of $7 per unit.
January 19 Sold 12 shovels on account at a selling price of $8 per unit.
January 24 Bought 12 shovels on account at a cost of $7 per unit.
January 31 Counted inventory and determined that 10 units were on hand.

Prepare the journal entry:
At month end, counted inventory and determined that 10 units were on hand. Record the "book-to-physical" adjustment.