I began the normal journal entries but was unable to finish the last two. I am not sure if I did them right and was unable to find the adjusting journal entries!

Thank you!!

Company A engaged in the following transactions during 2020 1. Purchased $160,000 of supplies from Company B on February 1, terms 2/15, net 30. Use the Net Method to record the purchase 2. Paid for the purchase of merchandise (Transaction 1) on February 26. 3. On April 1 negotiated a payment extension with Company C for a $10,000 Accounts Payable balance by signing a 1-year, 9% note. 4. Borrowed $200,000 on a 9-month, 6% interest-bearing note on May 31. 5. Purchased $78,000 of merchandise on June 4. terms 2/15, net 30. Use the Net Method to record the purchase. 6. Paid for the purchased merchandise (Transaction 5) on June 16. 7. Received from Company B on August 20, a $20,000 deposit against a total selling price of $120,000 for services to be performed for Company B during the 4th quarter of the year. 8. Paid quarterly installments of Social Security and Medicare and individual income tax withholdings, as shown below, on October 15. The Social Security and Medicare were recorded as expenses during the previous quarter ending September 30. The amounts paid represent both the employee and employer shares (50% each): a. Social Security taxes withheld $185,000 b. Medicare taxes withheld 43,266 c. Federal income taxes withheld 319,000 9. On December 10, Company A completed the services ordered by Company B on August 20. Company B's remaining balance of $100,000 is due on January 9. Required: 1. Prepare journal entries for these transactions. 2. Prepare any adjusting journal entries required on December 31, 2020 relating to the above transactions. Date Accounts and Explanations 1-Feb Supplies Accounts Payable Debit Credit 156,800 156,800 160,000 26-Feb Accounts Payable Merchandise Inventory Cash 3,200 156,800 1-Apr Notes Payable Interest Payable Cash 200000 9000 209000 4-Jun Merchandise Accounts Payable 76440 76440 78000 16-Jun Accounts Payable Merchandise Inventory Cash 1560 76440 20-Aug Cash Accounts Receivable 20000 20000 20-Aug Service Revenue Accounts Receivable 100000 100000 15-Oct