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 $31,20--.$

$\backslash$table$[[\backslash$table$[[$Vinnie$\text{'}$s Vegetable Market$],[$End$-$of$-$Period Spreadsheet $($Partial$)],[$For Year Ended December $31,20--]]],[$ACCOUNT TITLE,TRIAL BALANCE,ADJUSTMENTS$],[$DEBIT$,$CREDIT,DEBIT,CREDIT$],[$Merchandise Inventory,$45,000\mathrm{.}00,,($b$)50,000\mathrm{.}00,($a$)45,000\mathrm{.}00$