journalize the necessary adjusting entries for the following $($partial$)$ trial balance. Based on a physical count, the ending merchandise inventory is $$67,000,$ Unearned revenue at

year$-$end was $$4,230$

Account Title

Debit

Credit

Cash

$7500$

Accounts Receivable

$17,000$

Merchandise Inventory

$86,000$

Unearned Revenue

$20800$

Revenue

$193,000$

Purchases

$82,000$

Purchases Discounts

$4,100$

If an amount box does not require an entry, leave it blank.

Page: $1$

DATE DESCRIPTION

POST.

DEBIT CREDIT