Acct No 100 Cash 101 Petty Cash 103 Accounts Receivable 104 110 111 Supplies 121 Prepaid Insurance 122 Prepaid Advertising 130 Land 132 Building 133 Accum. Depreciation-Building 134 Store Equip. 136 Accum. Depreciation-Store Equip. Vehicle 138 140 142 144 146 148 200 Account Title Allowance for Doubtful Accounts Merchandise Inventory Accum. Depreciation - Vehicle Office Equip. Accum. Depreciation - Office Equip. Furniture and Fixtures Accum. Deprecation - Furn. & Fix. Accounts Payable Social Security Tax Payable Medicare Tax Payable Employee Income Tax Payable Federal Unemployment Tax Payable 210 211 212 213 214 215 220 221 222 223 224 310 Capital, Jo & Mo Oxley 311 Drawing, Jo & Mo Oxley 399 Income Summary 401 Sales 402 Sales Returns & Allowances 403 Sales Discounts 501 502 503 610 Advertising Expense 611 Delivery Expense 701 Wages Expense $705 Supplies Expense 710 Postage Expense 711 712 713 720 725 727 729 State Unemployment Tax Payable Wages Payable Notes Payable Loan Payable Interest Payable Utilities Payable Unearned Revenue Purchases Purchase Returns & Allowances Purchase Discounts Uncollectible Accounts Expense Utilities Expense Payroll Tax Expense Insurance Expense Credit Card Fee Expense Repair Expense Depreciation Expense - Building 730 Depreciation Expense - Store Equip. 731 Depreciation Expense - Vehicle 732 Depreciation Expense - Office Equip. 733 Depreciation Expense - Furn. & Fix. 810 Interest Expense Totals Net Income Totals Check Figure Row 65 Variance Jo and Mo's Icy Delights Period Ending September 30, 201X Unadjusted Trial Balance Debit Credit 253,414.75 253,414.75 Adjustments Debit Credit Adjusted Trial Balance Debit Credit 15,306.80 15,306.80 266,541.55 266,541.55

need to know where these go

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{5}{*}{\begin{tabular}{|c|} Acet No \\ 100 \\ \end{tabular}} & \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 10 and Mo's licy Delights \\ Period Ending September 20,201x \end{tabular}}} & \\ \hline & & & & & & & & & \\ \hline & \multirow{3}{*}{ Account Tith } & \multicolumn{3}{|c|}{ Unadiusted Trial Balunce } & \multicolumn{2}{|c|}{ Aduotinninti } & \multicolumn{2}{|c|}{ Ad justed Trial Ralance } & \\ \hline & & Debit & & Credit & Debilit & Orest & Debit & Orede & \\ \hline & & & & & & & & & \\ \hline103101 & 13 Petty Cash & & & & & & & & \\ \hline104103 & 13 Accounts Receivable & & & = & & & & - & \\ \hline \begin{tabular}{l} 104 \\ 110 \end{tabular} & 44 Mllowance for Doubthul Accounts & & & & & & & & \\ \hline \begin{tabular}{l} 110 \\ 111 \end{tabular} & \begin{tabular}{l} 0 Merchandize inventory \\ 1 \end{tabular} & & & & & & & - & \\ \hline 221 & \begin{tabular}{l|l} 1 & Supplies \\ & Prepald Insurance \\ \end{tabular} & & & & & & & & \\ \hline 122 & \begin{tabular}{l|l} 1 & Prepald insurance \\ 12 & Prepaid Advertising \end{tabular} & & & & & & & & \\ \hline 130 & 10 Land & & & & & & & - & \\ \hline 132 & 2 Building & & & & & & & & \\ \hline 133 & 3 Accum. Depreciation-Building. & & & & & & & & \\ \hline 134 & 4 Store Equip. & & & & & & & - & \\ \hline 136 & 6 Accum Depreciation Store Equlo. & & & & & & & & \\ \hline 138 & 8 Vehicle & & & & & & & 3 & \\ \hline 140 & 0 Actum, Depreciation - Vehicle & & & & & & & & \\ \hline 142 & 2 Otfice Equip. & & & & & & & & \\ \hline 144 & 4 Accum. Depreciation - Office Equip. & & & & & & +2 & & \\ \hline 146 & Fum iure and Fixtures & & & & & & & & \\ \hline 148 & 8 Accum. Deprecation - Fum. \& Fix. & & & + & & & -2 & & \\ \hline 200 & Accounts Payable & - & & B & & & +2 & & \\ \hline 210 & 0 Social Security Tax Parable & + & & & & & & & \\ \hline 211 & 1 Medicare Tax Payable & & & =1 & & & & =0 & \\ \hline 212 & Employee income Tax Payable & & & & & & & & \\ \hline 213 & Federal Unemployment Tax Payable & & = & & & & & & \\ \hline 214 & 4 State Unemployment Tax Payable. & & & & & & +2 & +2 & \\ \hline 215 & 5 Wages Parable & & & & & & & & \\ \hline 220 & 0 Notes Payable & & & & & & & & \\ \hline 221 & 1 Laan Pavable & & & = & & & & & \\ \hline 222 & 2 Interest Payable & & & -2 & & & & & \\ \hline 223 & Utilities Payable & & & & & & = & & \\ \hline 224 & Unearned Revenue & & & & & & & +2 & \\ \hline 310 & Capital, Jo \& Mo Oxley & & & +2 & & & & & \\ \hline 311 & 1 Drawing, Jo \& Mo Oxley & & & & & & & & \\ \hline 399 & income Summur & & & - & & & & & \\ \hline 401 & Sales & & & = & & & & - & \\ \hline 402 & Sales Retums \& Allowances. & 3= & & & & & - & & \\ \hline 403: & 1. Sales Discounts & & & +2 & & & & & \\ \hline 501 & Purchases: & & & & & & & & \\ \hline 502 & Purchase Returns \& Aliowances. & & & & & & & & \\ \hline 503 & Purchase Dlscounts & -1 & & E & & & & & \\ \hline 610 & Advertising Expense & & & 1=1 & & & E= & & \\ \hline 611 & Delivery Cxpense & & & +2 & & & & +2 & \\ \hline 701 & Wapes Expense & & & + & & & = & & \\ \hline 305 & Supplies Expense & = & & & & & & & \\ \hline 710 & Postage Expense & +8 & & & & & & & \\ \hline 711 & Uncoliectible Accounts Expense & & & & & & & & \\ \hline 712 & Ueilities Expense. & & & & & & & & \\ \hline 713 & Payroll Tax Expense & & & & & & & & \\ \hline 720 & insurance Expense & & & & & & & & \\ \hline 725 & Credit Card Fee Expense & 80 & & & & & = & & \\ \hline 727 & Repair Expense & 5= & & =0 & & & y= & =2 & \\ \hline 729 & Depreciation Expense - Bullding & & & & & & - & & \\ \hline 730 & Depreciation Expense - Store Equlp. & & & & & & & & \\ \hline 731 & Depreciation Expense - Vehicle & 5= & 1 & & & & = & & \\ \hline 732 & Depreciation Expense - Office Equip. & & & & & & & & \\ \hline 733 & Depreciation Expense - Fum. \& Fax & & & & & & & & \\ \hline \multirow[t]{5}{*}{810} & Interest Expense & & - & & & & & & \\ \hline & Totals & - & & & & & & - & \\ \hline & Net income & & & & & & & & \\ \hline & Totals & & & & & & & & \\ \hline & \begin{tabular}{l} Check figure Row 65 \\ Varlance \end{tabular} & 253,416,7 & & 253,414.75 & 15,306.80 & 15,306.80 & 266,541.55 & 266,541.5 & \\ \hline & & & & & & & & & \\ \hline \end{tabular} COMPLETE ADJUSTING ENTRIES Prepare adjusting journal entries in the general journal based on the following information (all ANEs are dated September 30): 1. Inventory of the office supplies reveals that there is $2,750 worth of supplies left on hand. 2. Recognize portion of advertising expense used in month. 3. Recognize one month insurance expense for the expired insurance for month. 4. Ending Merchandise Inventory Balance on hand at the end of the month valued at $8,500. To establish a balance, increase the Merchandise Inventory account and post the offset to the income Summary account for the value of the inventory (ending balance). 5. Accrue semimonthly payroll for Day 16 through Day 30 , which won't be paid until next month for $1,808.75 (total payroll, $2,500.00, less deductions: employee income tax, $500.00; social security tax, $155.00; Medicare tax, \$36.25). 6. Accrue employer payroll taxes for the month of $682.50. Taxes owed are: social security tax, $310.00; Medicare tax, \$72.50; federal unemployment tax, \$30; and state unemployment tax, $270. 7. Recognize one month of Interest expense on the note and the loan (Bank uses 360 days for business note/loan financing interest). 8. Uncollectible accounts are estimated to be 2.5 percent of sales on account. 9. Accrue depreciation expense for one month for all assets: building; equipment, computer, vehicle and furniture \& fixtures. Use straight-line method. COMPLETE CLOSING ENTRIES Prepare closing entries in the general journal based on the following information (all CIEs are dated September 30): 1. Close Revenue (R) accounts-transfer credit balances in revenue accounts to the clearing account, Income Summary. 2. Close Expense (E) accounts-transfer debit balances in expense accounts to the clearing account, Income Summary. 3. Close the Income Summary Account- transfer balance to the Capital account. 4. Close the Drawing (D) Account- transfer the debit balance to the Capital account. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{5}{*}{\begin{tabular}{|c|} Acet No \\ 100 \\ \end{tabular}} & \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 10 and Mo's licy Delights \\ Period Ending September 20,201x \end{tabular}}} & \\ \hline & & & & & & & & & \\ \hline & \multirow{3}{*}{ Account Tith } & \multicolumn{3}{|c|}{ Unadiusted Trial Balunce } & \multicolumn{2}{|c|}{ Aduotinninti } & \multicolumn{2}{|c|}{ Ad justed Trial Ralance } & \\ \hline & & Debit & & Credit & Debilit & Orest & Debit & Orede & \\ \hline & & & & & & & & & \\ \hline103101 & 13 Petty Cash & & & & & & & & \\ \hline104103 & 13 Accounts Receivable & & & = & & & & - & \\ \hline \begin{tabular}{l} 104 \\ 110 \end{tabular} & 44 Mllowance for Doubthul Accounts & & & & & & & & \\ \hline \begin{tabular}{l} 110 \\ 111 \end{tabular} & \begin{tabular}{l} 0 Merchandize inventory \\ 1 \end{tabular} & & & & & & & - & \\ \hline 221 & \begin{tabular}{l|l} 1 & Supplies \\ & Prepald Insurance \\ \end{tabular} & & & & & & & & \\ \hline 122 & \begin{tabular}{l|l} 1 & Prepald insurance \\ 12 & Prepaid Advertising \end{tabular} & & & & & & & & \\ \hline 130 & 10 Land & & & & & & & - & \\ \hline 132 & 2 Building & & & & & & & & \\ \hline 133 & 3 Accum. Depreciation-Building. & & & & & & & & \\ \hline 134 & 4 Store Equip. & & & & & & & - & \\ \hline 136 & 6 Accum Depreciation Store Equlo. & & & & & & & & \\ \hline 138 & 8 Vehicle & & & & & & & 3 & \\ \hline 140 & 0 Actum, Depreciation - Vehicle & & & & & & & & \\ \hline 142 & 2 Otfice Equip. & & & & & & & & \\ \hline 144 & 4 Accum. Depreciation - Office Equip. & & & & & & +2 & & \\ \hline 146 & Fum iure and Fixtures & & & & & & & & \\ \hline 148 & 8 Accum. Deprecation - Fum. \& Fix. & & & + & & & -2 & & \\ \hline 200 & Accounts Payable & - & & B & & & +2 & & \\ \hline 210 & 0 Social Security Tax Parable & + & & & & & & & \\ \hline 211 & 1 Medicare Tax Payable & & & =1 & & & & =0 & \\ \hline 212 & Employee income Tax Payable & & & & & & & & \\ \hline 213 & Federal Unemployment Tax Payable & & = & & & & & & \\ \hline 214 & 4 State Unemployment Tax Payable. & & & & & & +2 & +2 & \\ \hline 215 & 5 Wages Parable & & & & & & & & \\ \hline 220 & 0 Notes Payable & & & & & & & & \\ \hline 221 & 1 Laan Pavable & & & = & & & & & \\ \hline 222 & 2 Interest Payable & & & -2 & & & & & \\ \hline 223 & Utilities Payable & & & & & & = & & \\ \hline 224 & Unearned Revenue & & & & & & & +2 & \\ \hline 310 & Capital, Jo \& Mo Oxley & & & +2 & & & & & \\ \hline 311 & 1 Drawing, Jo \& Mo Oxley & & & & & & & & \\ \hline 399 & income Summur & & & - & & & & & \\ \hline 401 & Sales & & & = & & & & - & \\ \hline 402 & Sales Retums \& Allowances. & 3= & & & & & - & & \\ \hline 403: & 1. Sales Discounts & & & +2 & & & & & \\ \hline 501 & Purchases: & & & & & & & & \\ \hline 502 & Purchase Returns \& Aliowances. & & & & & & & & \\ \hline 503 & Purchase Dlscounts & -1 & & E & & & & & \\ \hline 610 & Advertising Expense & & & 1=1 & & & E= & & \\ \hline 611 & Delivery Cxpense & & & +2 & & & & +2 & \\ \hline 701 & Wapes Expense & & & + & & & = & & \\ \hline 305 & Supplies Expense & = & & & & & & & \\ \hline 710 & Postage Expense & +8 & & & & & & & \\ \hline 711 & Uncoliectible Accounts Expense & & & & & & & & \\ \hline 712 & Ueilities Expense. & & & & & & & & \\ \hline 713 & Payroll Tax Expense & & & & & & & & \\ \hline 720 & insurance Expense & & & & & & & & \\ \hline 725 & Credit Card Fee Expense & 80 & & & & & = & & \\ \hline 727 & Repair Expense & 5= & & =0 & & & y= & =2 & \\ \hline 729 & Depreciation Expense - Bullding & & & & & & - & & \\ \hline 730 & Depreciation Expense - Store Equlp. & & & & & & & & \\ \hline 731 & Depreciation Expense - Vehicle & 5= & 1 & & & & = & & \\ \hline 732 & Depreciation Expense - Office Equip. & & & & & & & & \\ \hline 733 & Depreciation Expense - Fum. \& Fax & & & & & & & & \\ \hline \multirow[t]{5}{*}{810} & Interest Expense & & - & & & & & & \\ \hline & Totals & - & & & & & & - & \\ \hline & Net income & & & & & & & & \\ \hline & Totals & & & & & & & & \\ \hline & \begin{tabular}{l} Check figure Row 65 \\ Varlance \end{tabular} & 253,416,7 & & 253,414.75 & 15,306.80 & 15,306.80 & 266,541.55 & 266,541.5 & \\ \hline & & & & & & & & & \\ \hline \end{tabular} COMPLETE ADJUSTING ENTRIES Prepare adjusting journal entries in the general journal based on the following information (all ANEs are dated September 30): 1. Inventory of the office supplies reveals that there is $2,750 worth of supplies left on hand. 2. Recognize portion of advertising expense used in month. 3. Recognize one month insurance expense for the expired insurance for month. 4. Ending Merchandise Inventory Balance on hand at the end of the month valued at $8,500. To establish a balance, increase the Merchandise Inventory account and post the offset to the income Summary account for the value of the inventory (ending balance). 5. Accrue semimonthly payroll for Day 16 through Day 30 , which won't be paid until next month for $1,808.75 (total payroll, $2,500.00, less deductions: employee income tax, $500.00; social security tax, $155.00; Medicare tax, \$36.25). 6. Accrue employer payroll taxes for the month of $682.50. Taxes owed are: social security tax, $310.00; Medicare tax, \$72.50; federal unemployment tax, \$30; and state unemployment tax, $270. 7. Recognize one month of Interest expense on the note and the loan (Bank uses 360 days for business note/loan financing interest). 8. Uncollectible accounts are estimated to be 2.5 percent of sales on account. 9. Accrue depreciation expense for one month for all assets: building; equipment, computer, vehicle and furniture \& fixtures. Use straight-line method. COMPLETE CLOSING ENTRIES Prepare closing entries in the general journal based on the following information (all CIEs are dated September 30): 1. Close Revenue (R) accounts-transfer credit balances in revenue accounts to the clearing account, Income Summary. 2. Close Expense (E) accounts-transfer debit balances in expense accounts to the clearing account, Income Summary. 3. Close the Income Summary Account- transfer balance to the Capital account. 4. Close the Drawing (D) Account- transfer the debit balance to the Capital account