Can you please prepare an adjusted trial balance from this?

ABC Corporation
Unadjusted Trial Balance
December 31, 2016
	Debit	Credit
Cash	759,444
Accounts receivable	442,120
Allowance for doubtful accounts		-
Inventory
Allowance to Reduce Inventory to NRV		-
Purchases	247,000
Prepaid insurance	6,750
Land	88,000
Building	37,500
Accumulated depreciation: building		1,150
Equipment	21,600
Accumulated depreciation: equipment		9,000
Patent	50,000
Accounts payable		88,851
Notes payable		40,000
Income taxes payable		99,000
Unearned rent revenue		13,500
Bonds Payable		700,000
Premium on Bonds Payable		56,774
Common stock		125,000
PIC In Excess of Par-Common Stock		40,000
Retained earnings
Treasury stock	20,000
Dividends	28,000
Sales Revenue		790,000
Advertising expense	9,240
Wages expense	62,150
Office expense	28,500
Depreciation expense	10,150
Utilities expense	33,571
Insurance expense	20,250
Income taxes expense	99,000
	$ 1,963,275	$ 1,963,275

(I'm missing #6 journal entry)

6. ABC uses a periodic inventory system, and the ending inventory for each year is determined by taking a complete

physical inventory at year-end. A physical count was taken on December 31, 2016, and the inventory on-hand at

that time totaled $100,000, which reflects historical cost. Record the adjusting entry for properly recognizing

2016 Cost of Goods Sold. Hint: This was the first year of operations, so beginning inventory balance is zero.

12/31/2016	Adjusting Journal Entries
JE #	Account Titles		Debits	Credits
1	Insurance Expenses		2250
		Prepaid Insurance		2250
2	Depreciation Expense		115
		Accumulated Depreciation		115
	Depreciation Expense		412.5
		Accumulated Depreciation		412.5
3	Unearned Rent Revenue		4500
		Rent Revenue		4500
4	Wages Expenses		5000
		Wages Payable		5000
5	Interest Expenses		300
		To Interest Payable		300
	Note Payable		40000
	Interesr Payable		300
	Interest Expenses		600
		Cash		40900
6
7	Loss on Impairment		2000
		Intangible Asset		2000
8	Cash		16000
		Treasury Stock		10000
		Paid in Capital - Treasury Stock		6000
9	Cash		100000
		Common Stock		10000
		Paid in Capital - Excess of Par Value		90000
10	Cash		756773.5
		Bonds Payable		7000000
		Premium on Bonds Payable		56773.5
	Bonds Interest Expense		30271
	Premium on Bonds Payable		4729
		Cash		35000
11	Bad Debt Expense		75000
		Allowance for Doubtful Accounts		75000