Accrual acjustments $(1$ point$)$

d the journal entries

corresponding to the accrual adjustments in accordance with the following information of the period the company is considered to have rendered $60\%$ of the services related to this account.

b$.$ A company's "rent expeny is considered to have rendered $60\%$ of the services related to this account.

c$.$ During the the part of the annual rent of the office corresponding to the year amounts to $in280.$ ing the year the company has received accounting and tax advisory services from a consultant. The accrued expenses for the last quarter of the period are estimated to be sub$3,400.$ The consultant invoices the services on a quarterly basis, with payment being due on the $15$ th day of the following month $($January$).$

d$.$ On Decembly basis, with payment being due on the $15$ th day of the following month $($January$).$ The services begin on December $15$ and will be paid on January $15.$

$4.$ Inventories $(2$ points$)$

Prepare the rof $2022,$ using the porcording to the following information for the corresponding journal entries accorde please indicate so$.$

May

$1$ Beginning inventory, $2,170.$

$2$ Purchase of merchandise on credit, $3,000.$

$3$ Payment for transport services for purchases on day $2,60.$

$6$ Purchases returns, $450.$

$16$ Sale of goods on credit, $4,200.$ The goods cost $2,800.$

$17$ Sales returns $($day $16),300.$

$25$ Collection of sales of day $16.$

$31$ Payment for purchases on day $2.$

$31$ The physical inventory reveals that the acquisition cost of the goods at the end of the year was $2,000$ and their net realizable value or fair value is $1,900($non$-$recoverable loss$).$