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- End-of-Period Spreadsheet (Partial TRIAL BALANCE ADJUSTMENTS ACCOUNT TITLE DEBIT CREDIT DEBIT CREOT 45,000.00 (b) 52,000.00 (a) 45,000.00 (d) 7,300.00 11,000.00 72,000.00 18,000.00 (e) 6,000.00 (1) 1,000.00 Merchandise Inventory Supplies Building Accum. Depr -- Building Wages Payable Unearned Membership Fees Income Summary Membership Fees Wages Expense Supplies Expense Der Expense--Building 5,000.00 (c) 4,000.00 (a) 45,000.00 (b) 52,000.00 (C) 4,000.00 19,000.00 37,500.00 (1) 1,000.00 (d) 7,300.00 (0) 6,000.00 115,300.00 115,300.00 Journalize the adjustments in a general journal. Page: 1 DATE ACCOUNT TITLE DOC. POST NO. REF. DEBIT CREDIT 1 20- Dec. 31 1 2. 2 3 3 4 Dec. 31 4 5 OUT 6 7 Dec. 31 7 CO 8 8 9 9 10 Dec. 31 10 11 11 12 12 13 Dec. 31 13 14 14 15 15 16 Dec. 31 16 17 17 13 18