Balance Sheet Debit Credit 43,800 Journalize the adjusting entries from the partial work sheet for a merchandising firm, Account Title Adjusted Trial Balance Income Statement Debit Credit Debit Credit Merchandise Inventory 43,800 Income Summary 53,000 43,800 53,000 43,800 Required: If an amount box does not require an entry, leave it blank Page 1 POST DATE DESCRIPTION DEBIT CREDIT REF. 1 1 a. 2 2 Income Summary Merchandise Inventory Merchandise Inventory 3 3 b. 4 4 Income Summary