At the end of December, Ty$\text{'}$s Specialty Shop showed the following spreadsheet: TJ$\text{'}$s Specialty Shop End$-$of$-$Period Spreadsheet For the Year Ended December $31,20-1$ Trial Balance Account Title Adjustments Adjusted Trial Balance Debit Credit Debit Credit Debit Credit Cash $12,54812,548$ Accounts Receivable $7,203$ Merchandise Inventory $21,8007,20319,700$ Estimated Returns Inventory Supplies $250300($b$)19,700($a$)21,800($e$)300($d$)2500630(9)3801,155525$ Prepaid Insurance $1,3801,000$ Land $8,7508,75052,00052,0009,200($h$)80010,00028,750$ Building Accumulated Depreciation$-$Building Store Equipment Accumulated Depreciation$-$Store Equipment Accounts Payable Customer Refunds Payable Wanas Davahle $28,7509,3004,350(1)4509,7504,350300($c$)10040022220$ Check My Work $1$ UU $6)330330$ Wages Payable Sales Tax Payable Mortgage Payable Tom Jones, Capital $1,5181,51812,52512,52590,00090,000$ Tom Jones, Drawing $8,5008,500$ Income Summary $21,800($a$)21,800($b$)19,700($d$)250($e$)30019,700250300$ Sales $127,700127,700$ Sales Returns and Allowances $1,430($c$)1001,53066,60066,600610610698698175175$ Purchases Purchases Returns and Allowances Purchases Discounts Freight$-$in Wages Expense Advertising Expense Supplies Expense Phone Expense Utilities Expense Insurance Expense $27,20033027,5304,7004,700(0)6306302,1807,5302,1807,530(9)380$ Nanmaristian Finance. $...$in $380$ Utilities Expense $7,5307,530$ Insurance Expense $(9)380380$ Depreciation Expense$-$Building $800800$ Depreciation Expense$-$Store Equipment $(0)450450$ Miscellaneous Expense $2,7002,700$ Interest Expense $1,3501,350256,201256,20144,74044,740277,881277,881138,605149,008$ Net Income $10,403$ At the end of the year, the following adjustments $($a$)-0)$ need to be made: $($a$,$ b$)$ Merchandise inventory as of December $31,$

$400$ in refunds of this year's sales next year, and the merchandise expected to be returned will have a cost of

$1,000.($h$)$ Depreciation expense on the building for the year,

$450.6)$ Wages earned but not paid as of December $31,$ $$330$ Required: $6.$ Journalize and post adjusting entries. GENERAL JOURNAL POST. REF. DATE DESCRIPTION PAGE $5$ CREDIT DEBIT $20-1($a$)(6)>($c$)($d$)$ Check My Work $($e$)(6)(9)$ ch $()$ GENERAL LEDGER ACCOUNT Estimated Returns Inventory ACCOUNT NO$.135$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT $20-1$ Dec. $16$ Balance $250\mathrm{.}00$ ACCOUNT Supplies ACCOUNT NO$.141>$ DATE ITEM BALANCE DEBIT CREDIT POST. REF. DEBIT CREDIT $20-1$ Dec. $23331,155\mathrm{.}00$ ACCOUNT Prepaid Insurance $145$ ACCOUNT NO$.$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT $20-1$ Dec. $16$ Balance $1,380\mathrm{.}00$ ACCOUNT Accumulated Depreciation$-$Building ACCOUNT NO$.171\mathrm{.}1$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT $20-1$ Dec, $16$ Balance $9,200\mathrm{.}00$ ACCOUNT Accumulated Depreciation$-$Store Equipment ACCOUNT NO$.181\mathrm{.}1$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT $20-1$ Dec. $16$ Balance $9,300\mathrm{.}00$ ACCOUNT Customer Refunds Payable $203$ ACCOUNT NO$.$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT $20-1$ CREDIT $>$ Dec. $16$ Balance $300\mathrm{.}00$ ACCOUNT Wages Payable DATE ITEM ACCOUNT NO$.219$ BALANCE DEBIT CREDIT POST. REF. DEBIT $20-1$ CREDIT ACCOUNT Income Summary ACCOUNT NO$.313$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT $20-1$ ACCOUNT Sales Returns and Allowances ACCOUNT NO$.401\mathrm{.}1$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT $20-1$ CREDIT Dec. $16$ Balance $1,430\mathrm{.}00$ ACCOUNT Wages Expense ACCOUNT NO$.511$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT $20-1$ Dec. $29$ Balance $3427,200\mathrm{.}00$ ACCOUNT Supplies Expense ACCOUNT NO$.524$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT $20-1$ ACCOUNT Insurance Expense ACCOUNT NO$.535$ BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT $20-1$ ACCOUNT Insurance Expense ACCOUNT NO$.535$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT $20-1$ ACCOUNT Depreciation Expense$-$Building ACCOUNT NO$.540$ BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT $20-1$ ACCOUNT Depreciation Expense$-$Store Equipment $541$ ACCOUNT NO$.$ BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT $20-1$ CREDIT