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 $31,2023.$ year$-$end.

Other information:

Assume all accounts have a normal balance.

$75\%$ 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 $2023.$

Golden warranties its wedding dresses against defects and estirnates its warranty liability to be $2\%$ of adjusted net sales.

The $3\%,5-$year note payable was issued on October $1,2023$; Interest is payable annually each September $30.$

The mortgage is paid annually on the first day of the next year. The next mortgage payment will be paid consisting of $$9,045$ interest and $$24,334$ principal for a total of $$33\mathrm{.}379.$

Uncollectible accounts are estimated to be $1\mathrm{.}5\%$ of outstanding receivables.

A physical count of the inventory showed a balance actually on hand of $$62,600.$

Sarah promised her operations manager a year$-$end performance bonus of $$3,668,$ 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 $31,2023.$

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$$ Required: $1$ and $2.$