1. You are auditing general cash for the Pittsburgh Supply Company for the fiscal year ended July 31, 2019. Based on the statements below, prepare all adjusting journal entries.

a) A check for $1,130 cleared the bank but has not been recorded in the cash disbursement journal. It was for an acquisition of inventory. Pittsburgh Supply Company uses the periodic inventory method.

b) A check for $646 was charged to Pittsburgh Supply Company but had been written on a different company's bank account.

c) The bank charged Pittsburgh Supply Company's account for a non sufficient funds check totaling $412. The credit manager concluded that the customer intentionally closed its account and the owner left the city. The check was turned over to a collection agency.

d) A note for $5,000, plus interest was paid directly to the bank under an agreement signed four months ago. The note payable was recorded at $5,000 on Pittsburgh Supply's books.