Browning company had he following adjustments for the year ended June 30

A-B. Physical inventory count at June 30 is $64742.80

C. Supplies on hand $420.20

D. Insurance expired $738

E. Salaries accrued $684.50

F. Depreciation on store equipment $3620

Instructions:

1. Round the adjustments above, A-F, and complete the worksheet

2. Journalize the adjusting and closing entries

3. Create the Post Closing Trail Balance as of June 30 .

aste Format Painter BIU Merge & Center $.96 , e.0 .00 00 .0 Clipboard Font Alignment Number 08 ADJUSTMENTS ADJ STID TRIAL BALANC! TRIAL BALANCE INCOME STAT MENT ACCOUNT NAME BALANCE SHT CREDIT DEBIT CREDIT CREDIT Merchandise Inverlory Store Supplies Prepaid Insurance Store Equipment 9.246.52 63 674 80 466.34 1.00 22,726 00 1236.98 56 339.30 175 864.31 Accounts Payable Sales Tax Payable C. Browning, Copital C.Browning Drawing Sales 28,000 00 es Relurns & Allowances 1573 70 Purchases s Purchases Discounts sFreight In -L41362 2,427.00 Salery Expense Rent Expense 458 85 14,600 00 1,124.24 Miscellaneous Expense 272 52149 272.521.49 Net Income