Cash Accounts Receivable Inventory Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Sales Revenue Windsor Wholesale Company Trial Balance December 31, 2025 Sales Discounts Cost of Goods Sold Salaries and Wages Expense Utilities Expense Maintenance and Repairs Expense Advertising Expense Insurance Expense. Debit $30,300 36,500 68,700 92,900 200,800 84,400 10,900 6,900 710,800 52,200 12,200 9,800 6,100 5,700 Credit $ 60,900 41,400 55,600 18,400 160,800 68,100 923,000 $1,328,200 $1,328,200

\begin{tabular}{|c|c|c|} \hline \begin{tabular}{r} Windsor Wholesal \\ Trial Balan \\ December 31. \end{tabular} & \begin{tabular}{l} Company \\ ce \\ 2025 \end{tabular} & \\ \hline & Debit & Credit \\ \hline Cash & $30,300 & \\ \hline Accounts Receivable & 36,500 & \\ \hline Inventory & 68,700 & \\ \hline Land & 92,900 & \\ \hline Buildings & 200,800 & \\ \hline Accumulated Depreciation-Buildings & & $60,900 \\ \hline Equipment & 84,400 & \\ \hline Accumulated Depreciation-Equipment & & 41,400 \\ \hline Notes Payable & & 55,600 \\ \hline Accounts Payable & & 18,400 \\ \hline Common Stock & & 160,800 \\ \hline Retained Earnings & & 68,100 \\ \hline Dividends & 10,900 & \\ \hline Sales Revenue & & 923,000 \\ \hline Sales Discounts & 6,900 & \\ \hline Cost of Goods Sold & 710,800 & \\ \hline Salaries and Wages Expense & 52,200 & \\ \hline Utilities Expense & 12,200 & \\ \hline Maintenance and Repairs Expense & 9.800 & \\ \hline Advertising Expense & 6,100 & \\ \hline \multirow[t]{2}{*}{ Insurance Expense } & 5,700 & \\ \hline & $1,328,200 & $1,328,200 \\ \hline \end{tabular} Adjustment data: 1. Depreciation is $8,900 on buildings and $7,900 on equipment. (Both are operating expenses) 2. Interest of $5,400 is due and unpold on notes pryable at December 31. 3. Income tax due and unpaid at December 31 is $24,900. Other data: $15,900 of the notes payable are payable next year. (a) Journalize the adjusting entries. (If no entry is required, select "No Entry" for the occount titles and enter Ofor the arnounts Credit account titles are automatically indented when amount is entered. Do not indent manually. Ust all debit entries before credit entries)