Hi and thank you for your help!

I am stuck with spreadsheet. General Journal has 23 entries and cost of good sold has 13. I would appreciate help! Thank you!

Neff uses the periodic inventory system. Year-end adjustment data are as follows: (0) (a,b) A physical count shows that merchandise inventory costing $51,800 is on hand as of December 31, 20 te, d.) Neff estimates that customers will be granted $2,000 in refunds of this year's sales next year and the merchandise expected to be returned will have a cost of $1,200 Supplies remaining at the end of the year. $600, Unexpired Insurance on December 31, $2,600 (h) Depreciation expense on the building for 20- 55,000 Depreciation expense on the store equipment for 20- $3,000, Wages earned but not paid as of December 31, $1,800 Net also offers boat rentals which allonta pay for in advance. Uneamed boat rental revenue as of December 31 is $3,000 (9) 0 (k) Required: 1. Prepare a year-end spreadsheet 2. Journalize the adjusting entries. 3. Compute cost of goods sold using the spreadsheet prepared for part (0) ASSETS REVENUE 101 Cash 401 Sales 401.1 Sales Returns and Allowances 412 Boat Rental Revenue 122 Accounts Receivable 131 Merchandise Inventory 135 Estimated Returns Inventory 141 Supplies 145 Prepaid Insurance EXPENSES 161 Land 171 Building 171.1 Accumulated Depreciation-Building 181 Store Equipment 181.1 Accumulated Depreciation-Store Equipment 501 Purchases 501.1 Purchases Returns and Allowances 501.2 Purchases Discounts 502 Freight-in 511 Wages Expense 512 Advertising Expense 523 Supplies Expense 525 Phone Expense 53 Utilities Expense 535 Insurance Expense 540 Depreciation Expense-Building 542 Depreciation Expense-Store Equipment LIABILITIES 202 Accounts Payable 203 Customer Refunds Payable 219 Wages Payable 241 Unearned Boat Rent Revenue EQUITY 311 J. Neff, Capital 312 J. Neff, Drawing 313 Income Summary Wakio suonop Erd-o-Period Spreadsheet For the Year End December 31, 20 TILIALALANCE TRIAL BALANCE ADJUSTMENTS ADJUSTMENTS ADJUSTED TRIAL BALANCE DETT ADJUSTED TIL BALANG ACCOUNT TITLE DEBIT CREDIT DEBIT CREDIT 50,000.00 Cash Accounts Receiva Merchandise inventory 30,000.00 22,500.00 56,200.00 22,500.00 300.00 Estimated Returnstory Supe Prepaid in 2,100.00 500.00 2,700.00 3.000.00 315,000.00 135,000.00 1.000.00 115.000.00 135.000.00 4.000.00 5.000.00 29.000.00 75,000.00 73.000.00 Big Accumulated Depreciation Guiding Store Equipment 1 Accumulated Depreciation Store Equipment Accounts Payable Customer Relands Payable Wages Payable 22.500.00 5.000.00 25.500.00 15.000.00 15.000.00 1100.00 1.800.00 1,300.00 3300000 30.000 DO 3.000.00 240,100.00 24.100.00 1) Uneamed Rent Revenge Neff Capital 19 Neff Drawing Income Summary Sales 40.875.00 40375.00 104,950.00 40495000 6000.00 6,000.00 1 Sales Returns and lowances 11 Boat Rental Revenue 30,000.00 30 000.00 > Parches 157.500.00 157.500.00 Parctuses Reuns and Allow Purchases Discount ti 1,200.00 150000 1,200.00 1,500.00 75.00 675.00 6300000 180000 54,800.00 11.250.00 11.150.00 2.100.00 525000 Wages Expense Avertising Suppies Expense 11 Phone Expo Les pense 1 Insurance Expense Depreciation Expense Buting 11 Depreciation Expense Store Equipment 18.00000 2.100.00 50350.00 18.000.00 2.000.00 5.000.00 2.800.00 5.000.00 500000 3.000.00 157500.00 157,500.00 120000 1.200,00 1500.00 1.500.00 675.00 63.000.00 675.00 14.800.00 1,800.00 1125000 24 Purchases 15 Purchases Return and Alwance 25 Purchases Discounts 21 Freight-in 38 Wages Expense 21 Advertising Expense In Supplies Expense Phone Expense toties murano ne Deprecatione Deprecaten Experte Storiquement 2.100.00 31.250.00 2.100.00 5.250.00 525000 1800000 2.500.00 2.000.00 500000 5,000.00 1.000.00 100000 574335000 5743350.00 Nit income GENERAL JOURNAL Score: 0/276 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 Adjusting Entries 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Cost of Goods Sold Shaded calls have feed Question not attempted Score: 0/131 Waikild Surf Shop Income Statement (Partian For the Year Ended December 31, 20 1 Cost of goods sold 2 3 7 10 11 11 Neff uses the periodic inventory system. Year-end adjustment data are as follows: (0) (a,b) A physical count shows that merchandise inventory costing $51,800 is on hand as of December 31, 20 te, d.) Neff estimates that customers will be granted $2,000 in refunds of this year's sales next year and the merchandise expected to be returned will have a cost of $1,200 Supplies remaining at the end of the year. $600, Unexpired Insurance on December 31, $2,600 (h) Depreciation expense on the building for 20- 55,000 Depreciation expense on the store equipment for 20- $3,000, Wages earned but not paid as of December 31, $1,800 Net also offers boat rentals which allonta pay for in advance. Uneamed boat rental revenue as of December 31 is $3,000 (9) 0 (k) Required: 1. Prepare a year-end spreadsheet 2. Journalize the adjusting entries. 3. Compute cost of goods sold using the spreadsheet prepared for part (0) ASSETS REVENUE 101 Cash 401 Sales 401.1 Sales Returns and Allowances 412 Boat Rental Revenue 122 Accounts Receivable 131 Merchandise Inventory 135 Estimated Returns Inventory 141 Supplies 145 Prepaid Insurance EXPENSES 161 Land 171 Building 171.1 Accumulated Depreciation-Building 181 Store Equipment 181.1 Accumulated Depreciation-Store Equipment 501 Purchases 501.1 Purchases Returns and Allowances 501.2 Purchases Discounts 502 Freight-in 511 Wages Expense 512 Advertising Expense 523 Supplies Expense 525 Phone Expense 53 Utilities Expense 535 Insurance Expense 540 Depreciation Expense-Building 542 Depreciation Expense-Store Equipment LIABILITIES 202 Accounts Payable 203 Customer Refunds Payable 219 Wages Payable 241 Unearned Boat Rent Revenue EQUITY 311 J. Neff, Capital 312 J. Neff, Drawing 313 Income Summary Wakio suonop Erd-o-Period Spreadsheet For the Year End December 31, 20 TILIALALANCE TRIAL BALANCE ADJUSTMENTS ADJUSTMENTS ADJUSTED TRIAL BALANCE DETT ADJUSTED TIL BALANG ACCOUNT TITLE DEBIT CREDIT DEBIT CREDIT 50,000.00 Cash Accounts Receiva Merchandise inventory 30,000.00 22,500.00 56,200.00 22,500.00 300.00 Estimated Returnstory Supe Prepaid in 2,100.00 500.00 2,700.00 3.000.00 315,000.00 135,000.00 1.000.00 115.000.00 135.000.00 4.000.00 5.000.00 29.000.00 75,000.00 73.000.00 Big Accumulated Depreciation Guiding Store Equipment 1 Accumulated Depreciation Store Equipment Accounts Payable Customer Relands Payable Wages Payable 22.500.00 5.000.00 25.500.00 15.000.00 15.000.00 1100.00 1.800.00 1,300.00 3300000 30.000 DO 3.000.00 240,100.00 24.100.00 1) Uneamed Rent Revenge Neff Capital 19 Neff Drawing Income Summary Sales 40.875.00 40375.00 104,950.00 40495000 6000.00 6,000.00 1 Sales Returns and lowances 11 Boat Rental Revenue 30,000.00 30 000.00 > Parches 157.500.00 157.500.00 Parctuses Reuns and Allow Purchases Discount ti 1,200.00 150000 1,200.00 1,500.00 75.00 675.00 6300000 180000 54,800.00 11.250.00 11.150.00 2.100.00 525000 Wages Expense Avertising Suppies Expense 11 Phone Expo Les pense 1 Insurance Expense Depreciation Expense Buting 11 Depreciation Expense Store Equipment 18.00000 2.100.00 50350.00 18.000.00 2.000.00 5.000.00 2.800.00 5.000.00 500000 3.000.00 157500.00 157,500.00 120000 1.200,00 1500.00 1.500.00 675.00 63.000.00 675.00 14.800.00 1,800.00 1125000 24 Purchases 15 Purchases Return and Alwance 25 Purchases Discounts 21 Freight-in 38 Wages Expense 21 Advertising Expense In Supplies Expense Phone Expense toties murano ne Deprecatione Deprecaten Experte Storiquement 2.100.00 31.250.00 2.100.00 5.250.00 525000 1800000 2.500.00 2.000.00 500000 5,000.00 1.000.00 100000 574335000 5743350.00 Nit income GENERAL JOURNAL Score: 0/276 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 Adjusting Entries 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Cost of Goods Sold Shaded calls have feed Question not attempted Score: 0/131 Waikild Surf Shop Income Statement (Partian For the Year Ended December 31, 20 1 Cost of goods sold 2 3 7 10 11 11