A Merchandisenters Astments Use the information provided below to p pedites from Luxury Shop for the year ended December 31, 20, 1 000 Jemee estimates that clients will be granted $4,350, in reflands ne merchandise sold this year. The estimated cost of the returned inventory is 52.850.00 Complete Adjustments columns and adjusted Trial Balance colum Jernee's Luxury Shop End-of-Period Spreadsheet (Partial) For Year Ended December 31, 20 ACCOUNT TITLE TRIAL BALANCE DEBIT CREDIT Merchandise Inventory 32,000.00 Estimated Returns Inventory 2,300.00 Customer Refunds Payable 3,850.00 Income Summary Sales 138,000.00 Sales Returns & Allowances 13.000.00 Purchases urchases Returns & Allow ces chases Discounts ght-In 105,000.00 1,250.00 1,000.00 750.00 ADJUSTMENTS ADIL DEBIT CREDIT DE