Peppertree Rental Company's unadjusted and adjusted trial balances at June $30,2021,$ follow.

$($Click the icon to view the unadjusted and adjusted trial balances.$)$

Read the requirements.

Requirement $1.$ Make the adjusting entries that account for the differences between the two trial balances. $($Record debits first, then credits. Exclude explanations from any journal entries:$)$

The first difference occurs in the Accounts Receivable account. Record the adjustment to Accounts Receivable and the related account. Journal Entry