Eyelash Extension Company's liabilities as reported on the June 30, 2023, balance sheet are shown below, along with its statement of changes in equity. Jan is seling the business. A potential buyer has hired an accountant to review the accounting records and the following was discovered: a. Eyelash Extension Company began selling a new product line this past year that offered a warraliy to customers it is expected that $48,400 of warranty work will result next year bosed on first-year sales. No enty was prepared on June 30 :o show this b. Annual property taxes of $21,000 are due July 31, 2023; the income statement shows only one month of properoy expense resuling from an entry correctly recorded on July 31,2022 c. Interest on the notes poyable is pald quarterly No entry has been recorded since the last quarerliy payment of $9,300 on M ay i. c. Interest on the notes payable is pald quarterly No entry has been recorded since the last quarterly payment of $9,300 on May 1 , 2023 d. $16,600 of new office fumiture was purchased on account and recelved on June 28 . This transaction has not been recorded e. Unearned revenue of $21,400 has been included on the income statement. Required: Using the information provided, prepare a corrected statement of changes in equity and liabilities section of the balance sheet ignore PST/GST. (Round your intermediate calculations and final answers to the nearest whole dollar) \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ EYELASH EXTENSION COMPANY } \\ \hline \multicolumn{1}{|c|}{ Partial Balance Sheet } \\ \hline June 30, 2023 \\ \hline Liabilities & & \\ \hline Current liabilities: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Total current liabilities & & \\ \hline Non-current liabilities: & & \\ \hline & & \\ \hline Total liabilities & & \\ \hline \end{tabular} Golden Wedding Dress Company designs custom wedding dresses for brides to be. The person preparing the adjusting entries at year-end was unable to complete the adjustments due to illness. You have been given the following unadjusted trial balance alang with some additional information for the December 31,2023 , year-end. Other information: 1. Assume all accounts have a normal balance 2. 75% of the balance in the Advance Sales account is for wedding dresses to be made and delivered by Golden during 2024 , the remaining 25% is from sales earned during 2023. 3. Golden warranties its wedding dresses against defects and estimates its warranty liability to be 2% of adjusted net sales 4. The 3%,5-year note payable was issued on October 1, 2023, interest is payable annually each September 30. 5. The mortgage is paid annually on the first day of the next year. The next morgage payment will be paid consisting of $9.273 interest and $24,806 principal for a toral of $34,079 6. Uncollectible accounts are estimated to be 1% of outstanding receivables 7. A physical count of the inventory showed a balance actually on hand of $63,300 8. Sarah promised her operations manager a year-end performance bonus of $2,783, which would be pald with her salary in January for high sales achieved this year Required: 1. Based on the information provided, journalize the adjusting entries at December 31, 2023. Journal entry worksheet