Please make the Adjustment Entries

Tracie's Flowers Unadjusted trial Balance December 31, 2015 Dr. Cr $225,600 249,000 Cash Short term investments Accounts receivable, 12/31/14 116,200 Allowance for doubtful accounts, 12/31/14 Inventory, 12/31/14 Furniture and Fixtures Accumulated depreciation, Furniture & Fixtures 12/31/14 Accounts payable, 12/31/14 32,400 42,000 200,000 242,000 1,749,100 ,,Notes payable 4%, due 3/31/16 . Retained earnings, 12/31/14 Sales Purchases 906,600 80,000 262,000 , 45,000 Fencing expense Salaries expense Income tax expense Interest expense Insurance expense Rent expense Utilities expense Freight in Freight out Travel expense 6,000 34,100 34,200 2,600 15,000 17,000 TOTALS $2,291,500 $2,291,500