Make sure you prepare the adjusting entries and write them in the template for the adjusting entries. Follow the same instructions for the adjusting journal entries that you did in part one. Once the adjusting entries have been completed in the spreadsheet use the spreadsheet to answer the questions in Blackboard then upload the spreadsheet to Blackboard. Follow these instructions. Step 1: Enter the journal entries into the Excel Template spreadsheet and when completed print it out. Step 2: Use the Excel spreadsheet to answer the questions in Blackboard for the corresponding week in the content folder. Step 3: Once you complete entering information into Blackboard, upload the spreadsheet into Blackboard by clicking on the navigation pane then clicking on Practice Set. Chart of Accounts \begin{tabular}{|c|l|} \hline \multicolumn{2}{|c|}{ Current Assets } \\ \hline 10000 & Cash \\ \hline 11000 & Accounts Receivable \\ \hline 12000 & Inventory - Balloons \\ \hline 12100 & Inventory - Helium \\ \hline 13100 & Supplies \\ \hline 13200 & Shipping Supplies \\ \hline 18000 & Prepaid Rent \\ \hline 18100 & Prepaid Insurance \\ \hline 18200 & Prepaid Advertising \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|l|}{ Long-Term Assets } \\ \hline 15000 & Computer Equipment \\ \hline 17000 & \begin{tabular}{l} Accumulated Depreciation \\ - -Computer Equipment \end{tabular} \\ \hline 15100 & Delivery Van \\ \hline 17100 & \begin{tabular}{l} Accumulated \\ Depreciation-Delivery Van \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|l|}{ Current Liabilities } \\ \hline 20000 & Accounts Payable \\ \hline 21100 & \begin{tabular}{l} Note Payable - Wells Fargo \\ Bank \end{tabular} \\ \hline 21200 & Note Payable - Office Mart \\ \hline 23100 & Wages Payable \\ \hline 23200 & Interest Payable \\ \hline 23300 & Sales Tax Payable \\ \hline 23400 & Utility Payable \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ Long-Term Liabilities } \\ \hline 27000 & Mortgage Payable \\ \hline 27100 & Notes Payable \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|l|}{ Stockholders' Equity } \\ \hline 39003 & Common Stock \\ \hline 39005 & Retained Earnings \\ \hline 39007 & Dividends \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|c|}{ Revenue } \\ \hline 40000 & Sales \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|l|}{ Expenses } \\ \hline 50000 & Cost of Goods Sold \\ \hline 60100 & Legal Expense \\ \hline 60150 & Supplies Expense \\ \hline 60200 & Shipping Supplies Expense \\ \hline 60300 & Insurance Expense \\ \hline 60350 & Wages Expense \\ \hline 60400 & Gasoline Expense \\ \hline 60500 & Advertising and Promotion \\ & Expense \\ \hline 60550 & Utility Expense \\ \hline 60600 & Rent Expense \\ \hline 60650 & Depreciation Expense \\ \hline 60700 & Interest Expense \\ \hline 60750 & Bank Service Fee \\ \hline \end{tabular} Make sure you prepare the adjusting entries and write them in the template for the adjusting entries. Follow the same instructions for the adjusting journal entries that you did in part one. Once the adjusting entries have been completed in the spreadsheet use the spreadsheet to answer the questions in Blackboard then upload the spreadsheet to Blackboard. Follow these instructions. Step 1: Enter the journal entries into the Excel Template spreadsheet and when completed print it out. Step 2: Use the Excel spreadsheet to answer the questions in Blackboard for the corresponding week in the content folder. Step 3: Once you complete entering information into Blackboard, upload the spreadsheet into Blackboard by clicking on the navigation pane then clicking on Practice Set. Chart of Accounts \begin{tabular}{|c|l|} \hline \multicolumn{2}{|c|}{ Current Assets } \\ \hline 10000 & Cash \\ \hline 11000 & Accounts Receivable \\ \hline 12000 & Inventory - Balloons \\ \hline 12100 & Inventory - Helium \\ \hline 13100 & Supplies \\ \hline 13200 & Shipping Supplies \\ \hline 18000 & Prepaid Rent \\ \hline 18100 & Prepaid Insurance \\ \hline 18200 & Prepaid Advertising \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|l|}{ Long-Term Assets } \\ \hline 15000 & Computer Equipment \\ \hline 17000 & \begin{tabular}{l} Accumulated Depreciation \\ - -Computer Equipment \end{tabular} \\ \hline 15100 & Delivery Van \\ \hline 17100 & \begin{tabular}{l} Accumulated \\ Depreciation-Delivery Van \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|l|}{ Current Liabilities } \\ \hline 20000 & Accounts Payable \\ \hline 21100 & \begin{tabular}{l} Note Payable - Wells Fargo \\ Bank \end{tabular} \\ \hline 21200 & Note Payable - Office Mart \\ \hline 23100 & Wages Payable \\ \hline 23200 & Interest Payable \\ \hline 23300 & Sales Tax Payable \\ \hline 23400 & Utility Payable \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ Long-Term Liabilities } \\ \hline 27000 & Mortgage Payable \\ \hline 27100 & Notes Payable \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|l|}{ Stockholders' Equity } \\ \hline 39003 & Common Stock \\ \hline 39005 & Retained Earnings \\ \hline 39007 & Dividends \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|c|}{ Revenue } \\ \hline 40000 & Sales \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline \multicolumn{2}{|l|}{ Expenses } \\ \hline 50000 & Cost of Goods Sold \\ \hline 60100 & Legal Expense \\ \hline 60150 & Supplies Expense \\ \hline 60200 & Shipping Supplies Expense \\ \hline 60300 & Insurance Expense \\ \hline 60350 & Wages Expense \\ \hline 60400 & Gasoline Expense \\ \hline 60500 & Advertising and Promotion \\ & Expense \\ \hline 60550 & Utility Expense \\ \hline 60600 & Rent Expense \\ \hline 60650 & Depreciation Expense \\ \hline 60700 & Interest Expense \\ \hline 60750 & Bank Service Fee \\ \hline \end{tabular}