Journalize adjusting entries?  

The trial balance of Larkspur Wholesale Company contained the following accounts shown at December 31, the end of the company's fiscal year. Cash Accounts Receivable Inventory Land Larkspur Wholesale Company Trial Balance December 31, 2025 Buildings Accumulated Depreciation Buildings Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Debit $ 32,000 37,500 69,900 91,900 199.900 83,400 Credit $59,900 40,400 54,600 17,400 159,900