co Adjusting Entries 30-Sep Purchased land for $8,000 cash 30-Sep $5,500 worth of merchandise that was sold, was subsequently returned 30-Sep $681 of office supplies remained. 30-Sep $1,000 worth of insurance coverage expired 30-Sep $600 of depreciation was incurred 30-Sep $750 of me items were purchased by Blu Foote on account Account Tu DE BODO B000 Unad justed Trial Balance Adjust mend Account Title Dr Dr Cash 72,616 Accounts Receivable 133,000 Merchandise Inventory [83,194 Notes Receivable 2,300 Prepaid Office Supplies 1,081 Prepaid Insurance 3,690 Office Furniture 5,092 Building 50,000 ccumulated Depreciation 25,990 Land 12,000 Accounts Payable 121,526 Unearned Income Salaries Payable 790 Notes Payable 2,000 Capital 330.000 Withdrawals 15,000 Unad justed Trial Balance Adjust ments Merchandise Sales 89,000 Sales Discount 2,400 s Retums & Allowances 6,400 Cost of Goods Sold 32,843 Salaries Expense 9,290 Insurance Expense Office Supplies Expense Utilities 7,100 Rental Expense 9,200 Maintenance Expense 1,005 Advertising Expense 22,000 Depreciation Expense Mise Expense 1,095 Totals 569,306569,306