1. Create and journalize adjustments

DATE:		ACCOUNT/DESCRIPTION				DEBIT	CREDIT
1		Invetory				980
			Accounts Payable				980
			(Zheng CO.)
		(Purchased $1000 of merchandise
		On Account.2/10 n/30	n/30)
1		Pre-Paid Rent				1000
			Cash				1000
		(Paid Rent for month of April)
2		Account Recievable	ble (Mark Barron Co.)			350
			Sales				350
		Costs of goods sold				250
			Invetory				250
		(Sold Goods to Mark Barron Co)
3		Invetory				500
			Cash				500
		(Purchase of Invetory
		from United LLC.)
6		Accounts Payable	(Zheng Co.)			490
			Invetory				490
		(Return of 500$ to Zheng Co.)
7		Accounts Recievable(maria inc.)				950
			Sales				950
		(Sold 100$ of goods to maria inc
		terms 5/10,n/30)
		Costs of goods sold				400
			Invetory				400
8		Sales Return				50
			Accounts Recievable				50
			(mark Barron co.)
		Merchandise invetory				35
			Cost of goods sold				35
		(Mark Barron Co Returns $50
		of goods)
9		Accounts Payable				490
			Cash				490
		(Paid Off Zheng Co. Account)
10		Invetory				2000
			Accounts Payable				2000
			(Warren LLC.)
		(Purchased $2000 of goods from warrren llc terms n/30
11		Sales returns				285
			Accounts Receivable (maria in.)				285
		invetory				170
			cost of good sold				170
		(Maria Inc. returns $300 of goods less discount.)
11		Cash				150
			sales				150
		Cost of goods sold				50
			invetory				50
16		Office supplies				1500
			Cash				1500
		(bought chairs for the office)
22		Cash				2000
			Accounts recievable(mark barron)				2000
		(mark barron co pays invoice)
25		Cash				1250
			sales				1250
		cost of goods sold				600
			invetory				600
		(sold 1250 of goods)
25		Cash				700
			Accounts Recievable(maria inc)				700
		(maria inc pays invoice)
27		ulility expense				500
			cash				500
		(paid utilities
28		credit card fees				350
			cash				350
		(paid credit card company)
29		wages expense				1500
			cash				1500
		(paid employees)