Journalise adjusting entries for closing stock 8400... ps opening stock was 9700

How is that done ?

Stock at June 2008
-------------------------

Opening stock 1/07/2007 p&l 9,700.00
b/sheet opening stock b/s 9,700.00
Closing stock 30/06/08 p&l 8,400.00
b/s closing stock b/s 8,400.00

stock at june 2008
-------------------------

opening stock 1/07/2007 p&l 9,700.00
b/sheet opening stock b/s 9,700.00
closing stock 30/06/08 p&l 8,400.00
b/s closing stock b/s 8,400.00

But what do u debit and credit for closing stock

DEBIT opening stock 1/07/2007 p&l 9,700.00
CREDIT b/sheet opening stock b/s 9,700.00
CREDIT closing stock 30/06/08 p&l 8,400.00
DEBIT b/s closing stock b/s 8,400.00