Journalize the adjusting entries from the partial work sheet for a merchandising firm. Account Title Adjusted Trial Balance Debit Credit 43,800 53,000 Merchandise Inventory Income Summary If an amount box does not require an entry, leave it blank. 1234 DATE 1 a. 3 b. DESCRIPTION 43,800 Income Summary Merchandise Inventory POST. REF. Income Statement Debit 53,000 Page: 1 DEBIT CREDIT 1 2 3 4 Credit 43,800 Balance Sheet Debit 43,800 Credit