a.-b. Merchandise Inventory, before adjustment, has a balance of $8,300. The newly counted inventory balance is $8,800.Unearned Seminar Fees has a balance of $6,800, representing prepayment by customers for five seminars to be conducted in June, July, and August 2019. Two seminars had been conducted by June 30, 2019. f. Employees have earned $330 that has not been paid at June 30, 2019.Required:Based on the information above, record the adjusting journal entries that must be made for Sufen Consulting on June 30, 2019. The company has a June 30 fiscal year-end.

• 1.) Record the adjustment for ending inventory.
• 2.) Record the adjustment for seminar fees earned.