After the completion of the accounting cycle for Google LLC, the trial balance revealed the following account balances:

• Cash: $50,000
• Accounts receivable: $25,000
• Inventory: $30,000
• Prepaid expenses: $5,000
• Accounts payable: $20,000
• Accrued expenses: $15,000
• Common stock: $50,000
• Retained earnings: $40,000 Prepare adjusting entries for any necessary accruals or deferrals and ensure the trial balance remains in balance after adjustments.