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The merchandise inventory account has a balance of $900. At the end of the month, a physical count of the inventory items shows $600 on hand. How is the adjusting entry to inventory recorded on a multi-column trial balance worksheet? O In the adjustments columns, Debit Merchandise Inventory, $300; Credit Income Summary, $300 O In the adjustments columns, Debit Merchandise Inventory, $600; Credit Income Summary, $600 In the adjustments columns, Debit Income Summary, $600; Credit Merchandise Inventory, $600 O In the adjustments columns, Debit Income Summary, $300; Credit Merchandise Inventory, $300 14 2.63 points On a worksheet, the Income Statement credit total is $2,150 and the Income Statement debit total is $2,400. The company has a: Net loss of $250 O Net loss of $4,550 Net income of $250 O Net income of $4,550 15 2.63 points The merchandise inventory account has a balance of $2,400. At the end of the month, a physical count of the inventory items shows $2,700 on hand. How is the adjusting entry to inventory recorded on a multi-column trial balance worksheet? Debit Income Summary, $2,700; Credit Merchandise Inventory, $2,700 Debit Merchandise Inventory, $2,700; Credit Income Summary, $2,700 Debit Income Summary, $300; Credit Merchandise Inventory, $300 Debit Merchandise Inventory, $300; Credit Income Summary, $300 16 2.63 points On the last day of April, Jack prepared the adjusting entries for his company in the General Journal. He has written "Adjusting Entries" in the Account Title column and recorded April 30 in the date column. What will Jack do NEXT? Write the title of the account debited in the Account Title column Record the debit amount in the General Debit column Write the title of the account credited in the Account Title column Record the credit amount in the General Credit column