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eBook Working Backward From Adjusted Trial Balance To Determine Adjusting Entries The partial spreadsheet shown below is taken from the books of Sunstate Computer Supply, a business owned by Michelle Thibeault, for the year ended December 31, 20--, Sunstate is on the periodic inventory system. Required: 1. Determine the adjusting entries by analyzing the difference between the adjusted trial balance and the trial balance. Sunstate Computer Supply End-of-Period Spreadsheet For Year Ended December 31, 20- ADJUSTMENTS TRIAL BALANCE ADJUSTED TRIAL BALANCE CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT ACCOUNT TITLE 22,000 22,000 Cash 15,400 15,400 Accounts Receivable 93,400 82,400 4,720 Merchandise Inventory 3,520 3.730 Estimated Returns Inventory 8,900 4,180 Supplies 5,940 143,000 Prepaid Insurance 143,000 250,000 Land 250,000 Building 100,000 112,500 100,000 100,000 Accumulated Depreciation--Building Store Equipment Accumulated Depreciation -Store Equipment Accounts Payable Customer Refunds Payable 40,000 45,000 10,560 10,560 3,800 6,220 Wages Payable 3,840 Sales Tax Payable 6,490 6,490 Unearned Rent Revenue 9,780 4,930 M. Thibeault, Capital 291,301 291,301 M. Thibeault, Drawing 28,600 28,000 82,400 93,400 Income Summary 3,520 572,654 577.654 Sales 18,370 Sales Returns and Allowances 15,950 4,850 Rent Revenue 137,500 137,500 Purchases 1,540 1,340 Purchases Returns and Allowances 1,080 1,960 Purchases Discounts Check My Work Freight-In 2,310 2,310 Wages Expense 137,000 140,840 Advertising Expense 14,300 14,300 Supplies Expense 5,170 Phone Expense 1,485 1,485 Utilities Expense 8,800 8,800 1,760 Insurance Expense 12,500 Depreciation Expense-Building 5,000 Depreciation Expense-Store Equipment 66,000 66,000 Rent Expense 1,164,985 1,164,985 1,043,105 1,043, 105 499,955 684,144 184,189 Net Income oralinurnal 2. Journalize the adjusting entries in a general journal. Page: DATE ACCOUNT TITLE DOC. POST. NO. REF. DEBIT CREDIT 1 20-- Dec. 31 1 2 2 3 Remove beginning inventory 3 4 Dec. 31 4 5 5 6 Enter ending inventory 6 7 Dec. 31 11 II II II ON JI II II II OD 7 8 8 9 9 Update for new estimate of customer refunds 10 10 Dec. 31 11 11 12 12 Remove beginning estimated returns inventory 13 13 Dec. 31 15 15 Enter ending estimated returns inventory 16 16 Dec 31 14 15 Enter ending estimated returns inventory 14 16 Dec. 31 15 17 16 18 Adjust supplies to physical count 17 18 19 Dec. 31 19 20 20 21 Record insurance expense 21 22 Dec. 31 22 I II II II 10:01 01 11 II II II 23 23 24 Record depreciation on building 24