Exercise 5-13 Adjusting entries and income statement-perpetual LO5 The following list of accounts is taken from the December 31, 2020, unadjusted trial balance of Perdu Sales a business that is owned by Eldon Perdu Credit Debit $ 8,000 9,800 8,000 40,000 $ 9,800 14,840 25,360 Cash Merchandise inventory Prepaid selling expense Store equipment Accumulated depreciation, store equipment Accounts payable Salaries payable Eldon Perdu, capital Eldon Perdu, withdrawals Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense, store Other selling expenses Other administrative expenses 3,600 858,000 33,000 8,000 431,000 94,000 12,600 70,000 190,00 Additional information Accrued sales salaries amount to $3,200. Prepaid selling expenses of $5,200 have expired. Depreciation for the period is $2.500, Required: Assuming a perpetual inventory system, complete the following: a. Journalize the adjusting journal entries View transaction list Journal entry worksheet View transaction list Journal entry worksheet