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 system.

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

amounted to $$25,323.$ The Merchandise Inventory account shows a balance of

$$24,310.$

c$.$ On July $1$ of this year, $$1,380$ was paid for a one$-$year insurance policy.

d$.$ On November $1$ of this year, $$285$ was paid for three months of advertising.

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

$$11,000.$ Of this amount, $$6,600$ has been earned.

f$.$ Equipment purchased on May $1$ of this year for $$10,000$ is expected to have a

useful life of five years with a trade$-$in value of $$1,000.$ All other equipment has

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

g$.$ As of December $31,$ three days' wages at $$490$ per day had accrued.

h$.$ As of December $31,$ the balance of the supplies account is $$3,920.$ A physical

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

on hand.

GENERAL JOURNAL PAGE

DATE DESCRIPTION POST. REF. DEBIT CREDIT

$20--$ Adjusting Entries

$($a$)$ Dec. $31$

fill in the blank $2$

fill in the blank $4$

$($b$)$ Dec. $31$

fill in the blank $6$

fill in the blank $8$

$($c$)$ Dec. $31$

fill in the blank $10$

fill in the blank $12$

$($d$)$ Dec. $31$

fill in the blank $14$

fill in the blank $16$

$($e$)$ Dec. $31$

fill in the blank $18$

fill in the blank $20$

$($f$)$ Dec. $31$

fill in the blank $22$

fill in the blank $24$

$($g$)$ Dec. $31$

fill in the blank $26$

fill in the blank $28$

$($h$)$ Dec. $31$

fill in the blank $30$

fill in the blank $32$