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.$

$\backslash$table$[[,$ Account Title,Debit,Credit$],[$Cash$,7,500,],[$Accounts Receivable,$17,000,],[$Merchandise Inventory,$86,000,],[$Unearned Revenue,,$20,800],[$Revenue$,,193,000],[$Purchases$,82,000,],[$Purchases Discounts,,$4,100]]$