I need help to finish the adjustment entries. The general ledger and details about the adjustment are given in the attachments.

GENERAL LEDGER PRE ADJUSTING Account: Cash Account No. 100 Date Description Ref. May 31Balance Total from Jun 30cash receipts journal Total from cash Jun 30 payments journal Interest received Jun 30 from the bank NotSufficientJun 30 Funds (NSF) check Bank service Jun 30 charge Jun 30Balance Debit Credit 63,034 DR CRJ 186,349 CPJ GJ 249,383 DR 44,619 204,764 DR 510 205,274 DR GJ 1,100 204,174 DR GJ 12 204,162 DR 204,162 DR Account: ARC Accounts Receivable Control Account No. 110 Date Description Ref. Debit May 31Balance Sales return Jun 20from Sweet GJ Tooth Total from Jun 30 SJ sales journal Total from Jun 30cash receipts CRJ journal NotSufficientJun 30 GJ Funds (NSF) check Jun 30Balance Account: Merchandise Inventory Account No. 120 Date Description Ref. May 31Balance Sales return Jun 20from Sweet Tooth Jun 28Purchase return to Balance Debit Credit Balance 33,870 DR 3,456 61,072 30,414 DR 91,486 DR 27,798 1,100 63,688 DR 64,788 DR 64,788 DR Credit Balance 108,904 DR GJ GJ 2,112 111,016 DR 944 110,072 DR Jun Jun Jun Jun Brennan Imports Group Total from 30 sales journal Total from 30purchases journal Total from 30cash receipts journal Total from cash 30 payments journal SJ PJ 38,008 22,112 CRJ CPJ 72,064 DR 94,176 DR 64,688 3,584 29,488 DR 33,072 DR Jun 30Balance Account: Office Supplies Account No. 130 Date Description Ref. May 31Balance Cash Jun 3 purchase Jun 30Balance 33,072 DR Debit Credit Balance 2,919 DR CPJ 362 3,281 DR 3,281 DR Account: Prepaid Rent Account No. 140 Date Description Ref. May 31Balance Jun 1Prepaid rent Jun 30Balance Debit Account: Prepaid Advertising Account No. 141 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Prepaid Insurance Account No. 142 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Office Furniture Account No. 150 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Accum Depn: Office Furniture Account No. 151 Date Description Ref. May 31Balance Jun 30Balance Debit CPJ Credit Balance 0 8,300 DR 8,300 8,300 DR Credit Balance 9,000 DR 9,000 DR Credit Balance 4,700 DR 4,700 DR Credit Balance 9,000 DR 9,000 DR Credit Balance 2,222 CR 2,222 CR Account: Office Equipment Account No. 160 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Accum Depn: Office Equipment Account No. 161 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Electricity Payable Account No. 221 Date Description Ref. May 31Balance Paid Jun 4 electricity bill Jun 30Balance Account: Water Payable Account No. 222 Date Description Ref. May 31Balance Jun 30Balance Account: Interest Payable Account No. 225 Date Description Ref. Balance 45,000 DR 45,000 DR Credit Balance 11,083 CR 11,083 CR Account: APC Accounts Payable Control Account No. 210 Date Description Ref. Debit May 31Balance Purchase return to Jun 28Brennan GJ Imports Group Total from Jun 30purchases PJ journal Total from cash Jun 30 CPJ payments journal Jun 30Balance Account: Wages Payable Account No. 220 Date Description Ref. May 31Balance Paid staff Jun 4 wages Jun 30Balance Credit Debit Credit Balance 44,260 CR 944 43,316 CR 22,112 18,691 65,428 CR 46,737 CR 46,737 CR Credit Balance 1,121 CR CPJ 1,121 0 0 Debit Credit Balance 815 CR CPJ 765 50 CR 50 CR Debit Credit Balance 117 CR 117 CR Debit Credit Balance May Jun 30Balance 31Balance Account: Bank Loan Payable Account No. 250 Date Description Ref. May 31Balance Loan from Jun 1 MRMC Bank Jun 30Balance 0 0 Debit Credit 0 CRJ Debit Account: Retained Earnings Account No. 301 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Income Summary Account No. 310 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Sales Returns and Allowances Account No. 401 Date Description Ref. May 31Balance Sales return Jun 20from Sweet Tooth Jun 30Balance Account: Sales Discounts Account No. 402 Date Description Ref. May 31Balance Jun 30Total from cash receipts 51,000 51,000 CR 51,000 CR Account: Common Stock Account No. 300 Date Description Ref. May 31Balance Jun 30Balance Account: Sales Revenue Account No. 400 Date Description Ref. May 31Balance Total from Jun 30 sales journal Total from Jun 30cash receipts journal Jun 30Balance Balance Credit Balance 45,000 CR 45,000 CR Credit Balance 171,809 CR 171,809 CR Credit Balance 0 0 Debit Credit Balance 0 SJ 61,072 CRJ 61,072 CR 108,016 169,088 CR 169,088 CR Debit Credit Balance 0 GJ 3,456 3,456 DR 3,456 DR Debit CRJ Credit 465 Balance 0 465 DR journal Jun 30Balance Account: Interest Revenue Account No. 403 Date Description Ref. May 31Balance Interest received Jun 30 from the bank Jun 30Balance Account: Cost of Goods Sold Account No. 500 Date Description Ref. May 31Balance Sales return Jun 20from Sweet Tooth Total from Jun 30 sales journal Total from Jun 30cash receipts journal Jun 30Balance Account: Advertising Expense Account No. 511 Date Description Ref. May 31Balance Jun 30Balance Account: Wages Expense Account No. 516 Date Description Ref. May 31Balance Total from cash Jun 30 payments journal Jun 30Balance 465 DR Debit Credit Balance 0 GJ 510 510 CR 510 CR Debit Credit Balance 0 GJ 2,112 2,112 CR SJ 38,008 35,896 DR CRJ 64,688 100,584 DR 100,584 DR Debit Credit Balance 0 0 Debit Credit Balance 0 CPJ 6,396 6,396 DR 6,396 DR Account: Rent Expense Account No. 540 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Electricity Expense Account No. 541 Date Description Ref. May 31Balance Jun 30Balance Debit Credit Balance 0 0 Credit Balance 0 0 Account: Water Expense Account No. 542 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Insurance Expense Account No. 543 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Office Supplies Expense Account No. 544 Date Description Ref. May 31Balance Jun 30Balance Debit Account: Salary Expense Account No. 545 Date Description Ref. May 31Balance Jun 30Owner salary Jun 30Balance Debit Account: Depn Expense: Office Furniture Account No. 560 Date Description Ref. May 31Balance Jun 30Balance Debit Credit Balance 0 0 Credit Balance 0 0 Credit Balance 0 0 CPJ Credit Balance 0 5,400 DR 5,400 5,400 DR Credit Balance 0 0 Account: Depn Expense: Office Equipment Account No. 561 Date Description Ref. Debit May 31Balance Jun 30Balance Credit Account: Interest Expense Account No. 571 Date Description Ref. May 31Balance Jun 30Balance Credit Debit Account: Admin. Expense Bank Charges Account No. 572 Date Description Ref. Debit May 31Balance Bank service Jun 30 GJ charge Jun 30Balance Balance 0 0 Balance 0 0 Credit Balance 0 12 12 DR 12 DR The details of the end of month adjustments for June are as follows: Office Furniture owned by the business: original purchase price was $9,000, estimated useful life was 6 years, and estimated residual value was $1,000 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year. Office Equipment owned by the business: original purchase price was $45,000, estimated useful life was 12 years, and estimated residual value was $3,000 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year. The water usage for the month of June is estimated to be $113. The estimated electricity payable as at the end of June is $272. Sales staff work every single day during the week including weekends and are paid on a weekly basis. Wages were last paid up to and including 24 June. Wages incurred after that day (from June 25 to June 30 inclusive) are estimated to have been $330 per day. Interest expense incurred during the month of June but not yet paid to MRMC Bank for the bank loan is $255. Office supplies totaling $2,723 are still on hand at June 30. One month of prepaid rent expired during June. Remember that at the beginning of June, the business paid two month's worth of rent in advance. 3 months of advertising remained pre-paid at the start of June. 5 months of insurance remained pre-paid at the start of June. When calculating the portion of prepayments that expire during the month of June, you are asked to assume that an equal amount of expense is incurred per month. After taking a physical count of inventory at the end of the month, the balance of inventory on hand as at June 30 is found to be equal to the closing balance of the Merchandise Inventory account. This means there is no adjusting entry required for inventory shrinkage. Date Description Week 1 1 Issued Check No. 408 for $8,300 to pay ZNG Property Group for two month's worth of rent in advance. 1 Obtained a loan of $51,000 from MRMC Bank at a simple interest rate of 6% per year. The first interest payment is due at the end of August 2013 and the principal of the loan is to be repaid on June 1, 2016. 2 Mercury Square paid the full amount owing on their account. 3 Issued Check No. 409 to Office Supplies Warehouse for the purchase of $362 worth of office supplies. 4 Made payment of $765 to PowerGen for 3 months of electricity up to and including May 31, Check No. 410. 4 Paid sales staff wages of $1,659 for the week up to and including yesterday, Check No. 411. Note that $1,121 of this payment relates to the wages expense incurred during the last week of May. 5 Paid the full amount owing to Restlay, Check No. 412. Week 2 8 Purchased 18 boxes of Hazelnut Toffee from Restlay for $320 each, terms net 30. 10 Paid the full amount owing to Gillard Wholesalers, Check No. 413. Payment fell outside discount period. 10 Sold 11 boxes of Jelly Beans to Sweet Tooth for $432 each, Invoice No. 442. 11 Paid the full amount owing to Spud's Confectionery, Check No. 414. 11 Candy Rush paid the full amount owing on their account. Since Candy Rush has been a loyal customer from the day the business commenced, a 10% discount was given for this early repayment. 11 Paid sales staff wages of $1,759 for the week up to and including yesterday, Check No. 415. 12 Made cash sale of 4 boxes of Organic Chocolate for $768 each. 13 Paid the full amount owing to Brennan Imports Group, Check No. 416. Week 3 15 Purchased 12 boxes of Hazelnut Toffee from Spud's Confectionery for $400 each, terms 2/10, n/30. 15 Central Candy paid $1,100 in partial payment of their account. 18 Purchased 16 boxes of Organic Chocolate from Brennan Imports Group for $472 each, terms net 30. 18 Sold 5 boxes of Lollipops to Mercury Square for $448 each, Invoice No. 443. 18 Paid sales staff wages of $1,873 for the week up to and including yesterday, Check No. 417. 19 Made cash sale of 55 boxes of Raspberry Delights for a list price of $560 each. A trade discount of 20% applies. 20 Sweet Tooth returned 8 boxes of Jelly Beans that were originally sold for $432 each on 10 June. These items cost $264 each and were not faulty or damaged. Issued a Credit Memorandum for $3,456. 21 Received a purchase order from Central Candy. Created a corresponding sales order to deliver 11 boxes of Lollipops to this customer for $448 each, Invoice No. 445. Week 4 23 Sold 96 boxes of Hazelnut Toffee to Mercury Square for $512 each, Invoice No. 444. 23 Ordered 10 boxes of Hazelnut Toffee from East Tangiers Cooperative for $400 each. Agreed terms with East Tangiers Cooperative are 2/10, n/30. 25 Sweet Tooth paid the full amount owing on their account. 25 Paid sales staff wages of $2,226 for the week up to and including yesterday, Check No. 418. 26 Made cash sale of 81 boxes of Jelly Beans for $432 each. 27 Delivered 11 boxes of Lollipops to Central Candy for $448 each, Invoice No. 445. These items were ordered on the 21st. 28 Paid the full amount owing to Spud's Confectionery, Check No. 419. Payment fell outside discount 28 period. Returned 2 faulty boxes of Organic Chocolate, originally purchased for $472 each, to Brennan Imports Group. Received a Credit Note for $944. Week 5 29 Received 10 boxes of Hazelnut Toffee for $400 each, which were ordered on the 23 rd. Agreed terms with East Tangiers Cooperative are 2/10, n/30. 29 Made cash sale of 59 boxes of Organic Chocolate for $768 each. 29 Purchased 14 boxes of Raspberry Delights with cash for a list price of $320 each. A trade discount of 20% applies, Check No. 420. 30 Candy Man paid the full amount owing on their account. 30 Paid monthly salary of $5,400 to Adriano Davisson, Check No. 421