please help Recording adjustments in the General Journal.

ROCKFORD CORPORATION, INC. Trial Balance November 30, 2007 December 31, 2006 Debit Credit 40,620 150 253,643 Cash November 30, 2007 Debit Credit 249,930 150 317,420 4,580 45,000 13,520 40,000 580 450,960 470 2,560 3,630 130,000 43,000 306,000 531,960 2,320 11,020 25,410 145,000 130,789 306,000 73,040 73,040 78,400 78,400 39,540 39,540 32,800 32,800 13.200 15,000 126,850 Petty Cash Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Interest Receivable Inventory Office Supplies Prepaid Insurance Prepaid Rent Bond Sinking Fund Land Buildings Accumulated Depreciation - Buildings Trucks and Lifts Accumulated Depreciation - Trucks and Lifts Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures Notes Payable Accounts Payable Salaries and Wages Payable FICA Withholding Taxes Payable Federal Income Tax Withholding Payable State Income Tax Withholding Payable Federal Unemployment Taxes Payable State Unemployment Taxes Payable Dividends Payable Interest Payable Mortgage Notes Payable Bonds Payable Discount on Bonds Payable Common Stock Paid-In Capital in Excess of Par Value Retained Earnings Treasury Stock Sales Revenue Sales Returns and Allowances Sales Discounts Cost of Goods Sold Advertising Expense Sales Salaries and Commissions Delivery and Warehouse Wages Expense Payroll Tax Expense Freight-Out office and Administrative Salary Expense Office Supplies Expense Utilities Expense Interest Expense Interest Revenue Totals 13,200 15,000 86,352 1,906 781 5,148 1,595 216 1,323 23.100 15,165 43,000 275,000 1,787 9,573 2,486 400 2,600 113,000 275,000 4,400 4,400 189,000 256,400 378,537 189,000 256,400 378,537 44,610 44,610 5,234,940 9,380 73.044 3,648,722 6,578 132 990 110,616 82,916 17,732 689,516 1,540 16,270 24,570 3.150 6,739,083 5 1,431,823 $ 1.431,823 5 6,739,083 5