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

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).