USA Cycle Count & Manufacturing Adjustment Journal Entries

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Was curious what other people's journal entries look like for Cycle Counts, as well as ones for Manufacturing Adjustments.

We have some system generated manufacturing adjustments due to product evaporation, but we currently have them flowing into our Spoils and Damages account, same goes for Cycle Counts. I would like to get our accounts cleaned up and move it to the appropriate accounts but wanted to see what others are using as a guide. Any information would be great!
 

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