(0) The Need to Bel... 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 Title Debit Credit Cash 7,500 Accounts Receivable 17,000 Merchandise Inventory 86,000 Unearned Revenue 20,800 Revenue 193,000 Purchases 82,000 Purchases Discounts 4,100 Required: If an amount box does not require an entry, leave it blank. Page: 1 POST. DATE DESCRIPTION DEBIT CREDIT REF. 1 a Accounts Payable/Fuentes Co. 2 3 b, 3 4 5 C