On December 31 , the end of the year, the accountant for Fireside Magazine was called away suddenly because of an emergency. However, before leaving, the accountant jotted down a few notes pertaining to the adjustments. Journalize the necessary adjusting entries. Assume that Fireside Magazine uses the periodic inventory system. a- A physical count of inventory revealed a balance of b. $187,103. The Merchandise Inventory account shows a balance of $190,536. c. Subscriptions received in advance amounting to $148,241 were recorded as Unearned Subscriptions. At year-end, $106,402 has been earned. d. Depreciation of equipment for the year is $13,086. e. The amount of expired insurance for the year is $1,599. f. The balance of Prepaid Rent is $2,336, representing four months' rent. Three months' rent has expired. g. Three days' salaries will be unpaid at the end of the year; total weekly (five days') salaries are $4,400. h. As of December 31 , the balance of the supplies account is $1,710. A physical inventory of the supplies was taken, with an amount of $999 determined to be on hand