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 Unadjusted Balance $ 81,500 Land Account Unadjusted Balance $ 128,000 71,200 Accum. deprec., equipment Advance sales Allowance for doubtful accounts Building Cash Equipment Estimated warranty liability Other information: 1. Assume all accounts have a normal balance. 123,000 Merchandise inventory 339,000 Mortgage payable 500 Note payable 223,000 Sarah Golden, capital 429,000 Other operating expenses 87,800 Sales 223,686 220,074 160,000 1,168,000 1,352,000 3,900 Sales returns and allowances 38,360 8,300 633,000 Salaries & admin expense 2. 80% of the balance in the Advance Sales account is for wedding dresses to be made and delivered by Golden during 2021; the remaining 20% 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 $8,947 Interest and $24,132 principal for a total of $33,079.