In the Adjustments columns of the wark sheet, record the following adyusting entries: For merchandise inventory: Debit Income Summary and credit Merchandise Imentory (to remove the beginning inventory); then debir Merchand se Inventory and credt income summary (te enter the ending inventory). - For unearned revenue: Debit the unearned revenue acceust and credt the revenue account (to record revenue earned) - Fer supplies usedt bebit supplies Expense and eredit Suppies. - For expired insurances Debit Insurance Fxpense and credt Fiepaid inwerance. - For depreciationt Deba Deprecation txpense and credit Aceumulated Depreciation. - Fer accrued wagee or salariesr Debit Wages tupence or Salaries tupense and cedit Wages Payable or Salaries Payable following are the adjuctment suta for pouno cempany! arb. Merchandise invertory (ending), 91,045 c. Brodestional fees earned, 332,100 . d. Sogplies iventony (on hand), 51,415 e. Snturance expired, 1750 . f. Desrecation of off ce equipment, 1300 9. Wioges acorutd, 1630 Record these data in the Adjustments column of the following work sheet. If an amnunt is zern ontor "n" n Practice