i need the adjusting entries journalized

chart of accounts

35 At the end of December, the following adjustment data were assembled. 36 After a physical count of inventory, it was determined that $147,200 of 37 a inventory exists at December 31 38 Based on an analysis of A/R, ABC Company anticipates 3% of A/R to be 39b uncollectible 40 Buildings are depreciated using the straight line method with no salvage 414C value for 30 years. Round to the nearest dollar 42 Store Fixtures are depreciated using the straight-line method with no 43 d salvage value for 5 years. Round to the nearest dollar 17 G 210 Accounts Payable 7 113 Accounts Receivable B 131 Accumulated Depreciation - Building 9 141 Accumulated Depreciation - Store Fixtures 10 520 Advertising Expense 19 114 Allowance for Doubtful Accounts 12 531 Bad Debt Expense 12 130 Building 14 110 Cash 15 330 Cash Dividends 16. 230 Cash Dividends Payable 310 Common Stock, $3 Par Value 13 510 Cost of Merchandise Sold 19 522 Depreciation Expense - Building 20 525 Depreciation Expense - Store Fixtures 23 120 Land 22 115 Merchandise Inventory 23 312 Paid-in Capital - Treasury Stock 24 311 Paid-in Capital in Excess of Par - Common Stock 25 320 Retained Earnings 410 Sales 27 140 Store Fixtures 28 340 Treasury Stock 29 530 Utilities Expense BO 43 Doc wwwww 31 Accounts Payable- XYZ Company Cash $ 118,000 $ 118,000 45 46 47 48 49 50 51 52 53 54 55 56 43 Doc wwwww 31 Accounts Payable- XYZ Company Cash $ 118,000 $ 118,000 45 46 47 48 49 50 51 52 53 54 55 56