After analyzing the accounts, journalize (a) the July transactions and (b) the adjusting entries that were made on July 31. The trial balances shown below are before and after adjustment for Bere Company at the end of its fiscal year. After analyzing the accounts, journalize (a) the July transactions and (b) the adjusting entries that were made on July 31. The trial balances shown below are before and after adjustment for Bere Company at the end of its fiscal year