Adjustment entries
Date	Particulars	Dr.	Cr.
May 30	Water charges a/c Outstanding water charges a/c Overpaid salary a/c Salary a/c Insurance a/c Cash a/c Bad debt a/c Neiman Marcus a/c Commission received a/c Prepaid commission receiv a/c Depreciation a/c Building (9%*250,000)/12 Motor vehicle (15%*120,000)/12 Furniture (12%*200,000)/12	5,000 4,500 4,000 4,000 3,000 5,375	5,000 4,500 4,000 4,000 3,000 1,875 1,500 2,000

Question:

1. Post the above adjusting entries to their respective accounts in the general ledger creating additional accounts as the journals would dictate. (Please refer to notes re the journals).