I AM ONLY ASKING FOR 4 PARTS AS PER THE CHEGG RULES. PlEASE READ THE LINE ABOVE THE GENERAL JOURNALS TO SEE WHICH ONES a.-b. Merchandise Inventory, before adjustment, has a balance of $8,500. The newly counted inventory balance is $9,000. c. Unearned Seminar Fees has a balance of $7,000, representing prepayment by customers for five seminars to be conducted in June, July, and August 20X1. Two seminars had been conducted by June 30, 201. d. Prepaid Insurance has a balance of $18,000 for six months' insurance paid in advance on May 1, 20X1. e. Store equipment costing $8,760 was purchased on March 31,201. It has a salvage value of $600 and a useful life of four years. f. Employees have earned $350 that has not been paid at June 30, 20X1. g. The employer owes the following taxes on wages not paid at June 30, 20X1: SUTA, \$10.50; FUTA, $2.10; Medicare, \$5.08; and social security, $21.70. h. Management estimates uncollectible accounts expense at 1 percent of sales. This year's sales were $3,000,000. i. Prepaid Rent has a balance of $8,100 for six months' rent paid in advance on March 1,201. j. The Supplies account in the general ledger has a balance of $500. A count of supplies on hand at June 30,201, indicated $200 of supplies remain. k. The company borrowed $10,100 from Second Bancorp on June 1, 20X1, and issued a four-month note. The note bears interest at 12 percent. Required: Based on the information above, record the adjusting journal entries that must be made for Sufen Consulting on June 30, 20X1. The company has a June 30 fiscal year-end. Analyze: After all adjusting entries have been journalized and posted, what is the balance of tr Record an adjusting entry for beginning inventory. Note: Enter debits before credits. Record an adjusting entry for ending inventory. Note: Enter debits before credits. Record an adjusting entry for seminar fees earned. Note: Enter debits before credits. Record an adjusting entry for insurance expired. Note: Enter debits before credits