Journalize the required adjusting entries for the year ended December $31$ for Butler Spa and Pool Accessories. Butler Spa and Pool Accessories uses the periodic inventory

a$-$b$.$ On December $31,$ a physical count of inventory was taken. The physical count

amounted to $$22,624.$ The Merchandise Inventory account shows a balance of

$$21,696.$

c$.$ On July $1$ of this year, $$2,400$ was paid for a one$-$year insurance policy.

d$.$ On November $1$ of this year, $$420$ was paid for three months of advertising.

e$.$ As of December $31,$ the balance of the Unearned Membership Fees account is

$$15,600.$ Of this amount, $$9,200$ has been earned.

f$.$ Equipment purchased on May $1$ of this year for $$8,000$ is expected to have a

useful life of five years with a trade$-$in value of $$500.$ All other equipment has

been fully depreciated. The straight$-$line method is used.

g$.$ As of December $31,$ three days' wages at $$250$ per day had accrued.

h$.$ As of December $31,$ the balance of the supplies account is $$4,200.$ A physical

inventory of the supplies was taken, with an amount of $$1,650$ determined to be on hand