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 Account $ 81,000 Land 118,000 Merchandise inventory 334,000 Mortgage payable 218,000 Sarah Golden, capital 700 Note payable 419,000 Other operating expenses 87,300 Sales 623,000 Salaries & admin expense 3,400 Sales returns and allowances Unadjusted Balance $ 123,000 70,200 219,622 215,438 152,000 1,163,000 1,347,000 33,860 7,800 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 $8,785 interest and $23,794 principal for a total of $32,579. 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 $61,800. 8. Sarah promised her operations manager a year-end performance bonus of $3,018, which would be paid 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, 2020. View transaction list Journal entry worksheet