I need to do the adjusting entries
1. Unearned sales revenue of $975 is still unearned at December31,2011. On the sales that were earned, cost of goods sold was $2,000
2. A physical count of merchandise inventory indicates $23,800 on hand on December31,2011
the merchandise inventory in the unadjusted trial balance is $27,050, unearned sales revenue is 4,000,
I did these entries
1. Unearned sales revenue 3,025
sales 3,025
Cost of goods sold 2,000
merchandise inventory 2,000
2. Cost of goods sold 3,250
merchandise inventory 3,250

My problem is after adjusting, the inventory is 27,050-2000-3250=21,800 or is the final physical count of 23,800? I'm confusing about it.
please help. Thank you.