Complete the adjusting journal entries. Thank you very much!

Hullie & Oates Company
End of Period Worksheet
For the Year Ended December 31, 2011
	Unadjusted				Adjusted
Account Title	Trial Balance		Adjustments		Trial Balance
	DR	CR	DR	CR	DR	CR
Cash	36,000	-			36000
Accounts Receivable	72,850	-			72850
Allowance for Doubtful Accounts		2,000		7694.5		9694.5
Interest Receivable	-		840		840
Merchandise Inventory	160,500	-			160500
Prepaid Insurance	18,000	-		13,500	4500
Prepaid Advertising	48,000			24000	24000
Prepaid Rent	-		8500		8500
Store Supplies	4,250	-		3850	400
Office Supplies	-	-	1500		1500
Note Receivable	24,000				24000
Store Equipment	175,000	-			175000
Accumulated Depreciation - Store Equipment	-	40,050		16900		56950
Office Equipment	80,000	-			80000
Accumulated Depreciation - Office Equipment	-	17,200		15000		32200
Accounts Payable	-	85,200				85200
Salaries Payable	-	-		11000		11000
Interest Payable	-	-		8030		8030
Unearned Rent	-	20,000	6000			14000
Note Payable (final payment due 2017)	-	146,000				146000
Common Stock	-	60,000				60000
Retained Earnings	-	110,500				110500
Dividends	25,000	-			25000
Sales	-	788,350				788350
Sales Returns and Allowances	11,700	-			11700
Sales Discounts	7,200	-			7200
Cost of Goods Sold	457,200	-			457200
Sales Salaries Expense	94,650	-	6200		100850
Advertising Expense		-	24000		24000
Depreciation Expense - Store Equipment	-	-	16900		16900
Store Supplies Expense	-	-	3850		3850
Miscellaneous Selling Expense	2,600	-			2600
Office Salaries Expense	34,000	-	4800		38800
Rent Expense	10,200	-		8500	1700
Insurance Expense	-	-	13,500		13500
Depreciation Expense - Office Equipment	-	-	15000		15000
Office Supplies Expense	6,500	-		1500	5000
Miscellaneous Administrative Expense	1,650	-			1650
Rent Revenue	-	-		6000		6000
Interest Revenue				840		840
Interest Expense	-	-	8030		8030
Bad Debt Expense	-	-	7694.5		7694.5
	1,269,300	1,269,300	116814.5	116814.5	1328765	1328765

Hullie & Oates Company
Adjusting Journal Entries
For the Year Ended December 31, 2011
Account Titles		DR	CR