a-b.	Merchandise Inventory, before adjustment, has a balance of $7,800. The newly counted inventory balance is $8,300.
c.	Unearned Seminar Fees has a balance of $6,300, representing prepayment by customers for five seminars to be conducted in June, July, and August 2016. Two seminars had been conducted by June 30, 2016.
d.	Prepaid Insurance has a balance of $13,800 for six months insurance paid in advance on May 1, 2016.
e.	Store equipment costing $6,530 was purchased on March 31, 2016. It has a salvage value of $530, and a useful life of five years.
f.	Employees have earned $280 that has not been paid at June 30, 2016.
g.	The employer owes the following taxes on wages not paid at June 30, 2016: SUTA, $8.40; FUTA, $1.68; Medicare, $4.06; and social security, $17.36.
h.	Management estimates uncollectible accounts expense at 1% of sales. This year's sales were $2,300,000.
i.	Prepaid Rent has a balance of $7,050 for six months rent paid in advance on March 1, 2016.
j.	The Supplies account in the general ledger has a balance of $430. A count of supplies on hand at June 30, 2016 indicated $165 of supplies remain.
k.	The company borrowed $4,800 from First Bank on June 1, 2016 and issued a four-month note. The note bears interest at 9%.

Based on the above information, record the adjusting journal entries that must be made for Garibaldi Consulting on June 30, 2016. The company has a June 30 fiscal year-end for the general journal. (Do not round intermediate calculations and round your final answers to 2 decimal places.)

1- Record the adjustment for beginning inventory.Record the adjustment for beginning inventory.Record the adjustment for beginning inventory.

2- Record the adjustment for ending inventory

3- Record the adjustment for seminar fees earned.Record the adjustment for seminar fees earned.

4- ReRecord the adjustment for insurance expired.

5- Record the adjustment for depreciation.

6- Record the adjustment for wages owed.

7- Record the payroll for payroll taxes owed.

8- Record the adjustment for uncollectible accounts.

9- Record the adjustment for rent.

10- Record the adjustment for supplies used.

11- Record the adjustment for interest.