14. 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 GENERAL JOURNAL Page 1 Post Date Description Ref. Debit Credit nike Debil Credi