On the basis of the end of period spreadsheet, journalize the clothing entries.

Last Chance Company End-of-Period Spreadsheet For the Year Ended June 30, 2016 Adjusted Trial Balance Trial Balance Adjustments 6 Account Title Cr. Dr. Cr. Dr. Cr. 8 Cash 5,100 5,100 9 Accounts Receivable (a) 3,750 26,500 22,750 10 Prepaid Insurance 3,600 (b) 1.300 11 Supplies 2,025 (c) 1.500 525 12 Land 80,000 13 Building (d) 3.000 Depr-Building 15 Equipment 140,000 140.000 16 Accum. Depr-Equipment (e) 4,550 59.000 17 Accounts Payable 18 Salaries & Wages Payable 4,500 (g) 3.000 1,500 19 Unearned Rent 20 Common Stock 90,000 90,000 271,300 271,300 21 Retained Earnings 20,000 22 Dividends 20,000 (a) 3,750 283,750 23 Fees Earned 280,000 (g) 3,000 3000 24 Rent Revenue 25 Salaries & Wages Expense 145,100 1.900 147,000 26 Advertising Expense 86,800 30,000 27 Utilities Expense 30,000 18,750 18,750 28 Travel Expense (e) 4,550 4,550 29 Depr. Exp.-Equipment 3,000 (d) 3,000 30 Depr. Exp. Building (c) 1,500 31 Supplies Expense (b) 1,300 32 Insurance Expense 33 Misc. Expense 900,000 900,000 19,000 19000 913 200 913200