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Journalize Adjusting Entries for a Merchandising Business The following partial spreadsheet is taken from the books of Vinnie's Vegetable Market, for the year ended December 31, 20.. Vinnie's Vegetable Market End-of-Period Spreadsheet (Partial) For Year Ended December 31, 20- TRIAL BALANCE ACCOUNT TITLE ADJUSTMENTS DEBIT CREDIT DEBIT CREDIT 45,000.00 (b) 49,000.00 12,000.00 (5) 45,000.00 (d) 6,600.00 60,000.00 15,000.00 (e) 5,000.00 (1) 1,400,00 Merchandise Inventory Supplies Building Accum. Depr.--- Building Wages Payable Unearned Membership Fees Income Summary Membership Fees Wages Expense Supplies Expense Depr. Expense --Building 3,000.00 (c) 2,000.00 (a) 45,000.00 20,000.00 (b) 49,000.00 (c) 2,000.00 38,000.00 (f) 1,400.00 (d) 6,600.00 (e) 5,000.00 109,000.00 109,000.00 Journalize the adjustments in a general journal. Page: 1 DATE ACCOUNT TITLE DOC. POST NO. REF. DEBIT CREDIT 1 20- Dec. 31 2 2 3 3 4 Dec. 31 4 5 5 6 6 7 Dec. 31 7 8 8 9 9 10 Dec. 31 10 11 11 12 13 Dec. 31 12 13 14 15 14 16 Dec. 31 15 16 17 18 I 17 18