Journalize the necessary adjusting entries for the following (partial) trial balance. Based on a physical count, the ending merchandise inventory is $67,000. Unearned revenue at year-end was $4,230.
Account TitleDebit
Credit
Cash7,500
 Accounts Receivable17,000
 Merchandise Inventory86,000
 Unearned Revenue 20,800
Revenue 193,000
Purchases82,000
 Purchases Discounts 4,100

What will be an ideal response?


?

GENERAL JOURNALPage 1
 
Date??Description

Post
Ref.

 
Debit
??Credit  ADJUSTING ENTRIES     Income Summary 86,000.00      Merchandise Inventory  86,000.00        Merchandise Inventory 67,000.00      Income Summary  67,000.00        Unearned Revenue 16,570.00      Revenue  16,570.00

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