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 along with some additional information for the December 31, 2020, year-end. Account Accounts receivable Accum. deprec., building Accum. deprec., equipment Advance sales Allowance for doubtful accounts Building Cash Equipment Estimated warranty liability Unadjusted Balance $ 82,200 Land Account 130,000 Merchandise inventory 346,000 Mortgage payable. 230,000 Sarah Golden, capital see Note payable 443,000 Other operating expenses 88,500 Sales 647,000 Salaries & adein expense 4,600 Sales returns and allowances Unadjusted Balance $ 135,000 72,600 229,375. 222,575 164,000 1,175,000 1,359,000 33,750 9,000 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 2021; the remaining 25% is from sales earned during 2020. 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, 2020; interest is payable annually each September 30. 5. The mortgage is paid annually on the first day of the next year. The next mortgage payment will be paid consisting of $9.175 interest and $24,604 principal for a total of $33,779. 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 $63,000. 8. Sarah promised her operations manager a year-end performance bonus of $3,055, which would be paid with her salary in January for high sales achieved this year. Required: Based on the information provided, journalize the adjusting entries at December 31, 2020. View transaction list Journal entry worksheet < 2 3 4 5 6 7 Record to adjust for earned sales. Note: Enter debits before credits. Date December 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal Required: Based on the information provided, journalize the adjusting entries at December 31, 2020. View transaction list Journal entry worksheet < 1 2 3 5 6 7 Record the estimated warranty liability. Note: Enter debits before credits. Date December 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal Required: Based on the information provided, journalize the adjusting entries at December 31, 2020. View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 Record the accrual of interest expense on the note payable. Note: Enter debits before credits. Date December 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal Required: Based on the information provided, journalize the adjusting entries at December 31, 2020. View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 Record the accrual of interest on mortgage payable. Note: Enter debits before credits. Date December 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal Required: Based on the Information provided, journalize the adjusting entries at December 31, 2020. View transaction list Journal entry worksheet < 1 2 3 4 10 5 6 7 Record to adjust for estimated uncollectible accounts. Note: Enter debits before credits. Date December 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal Required: Based on the information provided, journalize the adjusting entries at December 31, 2020. View transaction list Journal entry worksheet < 1 2 3 4 5 Record to adjust for shrinkage. Note: Enter debits before credits. Date December 31, 2020 16 ? 7 General Journal Debit Credit Record entry Clear entry View general journal Required: Based on the information provided, journalize the adjusting entries at December 31, 2020. View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 Record the adjustment for salaries owing. Note: Enter debits before credits. Date December 31, 2020 General Journal Debit Credit View general journal Record entry Clear entry