Merchandise inventory, before adjustment, has a balance of S66 00. The newhy counted c. Uneamed Seminar Fees has a balance of $5,100, representing prepayment by customers for five seminars to be conducted In a-b in eno y balance is June, July, and August 2019. Two seminars had been conducted by June 30, 2019. d PrepoldInsurance has a balance of S6,600 for six months. Insurance pad in advance on May , 200. e. Store equipmerit costing $12,890 was purchased on March 31, 2019. It has a salvage value of $410 and a useful life of four years. f. Employees have earned $160 that has not been paid at June 30, 2019. g. The employer owes the following taxes on wages not paid at June 30, 2019 SUTA $4 80, FUTA $0.96; Medicare, $2.32, and social security, $9.92 Management estimates uncollectible accounts expense at 1 percent of sales. This years sales were $1,100,000. l. Prepald Rent has a balance of $5,250 for stx months rent pald in advance on March 1, 2019, J. The Suppliles account in the general ledger has a k. The company borrowed $13,700 from First Bank on June 1, 2019, and issued a four-month note. The note bears alance of $310. A count of supplies on hand at June 30, 2019, indicated $105 of supplies remain. Interest at 12 percent Requlred: company has a June 30 flscal year-end. Analyze: e Informaton above, record the adjusting journal entries that must be made for Sufen Consuiting on June 30, 2019. The After all adjusting entries have been journalized and posted, what is the balance of the Prepaid Rent account? Complete this question by entering your answers in the tabs belovw General Journal Analyze Based on the above information, record the adjusting journal entries that must be made for Sufen Consulting on June 30, 2019. The company has a June 30 fiscal year-end. (Round your final answers to 2 decimal places:) View transaction list