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. Credit Account Title Cash Accounts Receivable Merchandise Inventory Unearned Revenue Revenue Purchases Purchases Discounts Debit 7,500 17,000 86,000 20,800 193,000 82,000 4,100