entries (omit explanations). Adjosting and Reversing Entries he trial halence and mDevemer 31 ds for Gercia Company are as follows. In propte() afjusting and (b) reversing recond the aprpriate Garcia Company Trial Balance December 31, 2008 Credit Debit $4,000 6,000 60,000 1,200 4,000 Accounts Receivable Merchandise Inventory $2,200 Aat , Equd 40,000 6,000 5,200 57,800 Accounts Payable Unearned Rent 24,000 160,000 88,000 24,000 $271,200 $271200 Reat Income (earned for the year) Depreciation of building for the year Depreciation of equipment for the year Merchandise inventory, December 31 Accrued salaries, December 31 6,000 1,400 66,000 500 at your resporse to Problem 2a. and 2b on the attached sheet (page 3). to Problen 2 er (pa Jounalizne the njunting ere Description DebitCredit Debit Credit Description 7. Debit Credit Description 9. 10. Credit Debit Creurs Description 12. Debit C Description 13. 14. b. Journalize the reversing entry. Debit Description 15. 16