Please prepare the adjusting journal entries for the following problems.

f. Per a physical count of office supplies, $6,000 supplies remained at the end of 2019. The balance on the worksheet in the office supplies account represents last years ending balance. During the year, $17,500 of office supplies were purchased and immediately expensed.

k. On April 1, 2019, DeeDee purchased the copyrights of some accounting games for $100,000. They believe the useful life will be five years. The companys amortization policy is that amortization should be calculated based on partial year if an acquisition is made during the year. Internally, DeeDee also developed some new accounting games and capitalized $50,000 of research and development costs in the copyright account.

l. Office salaries and sales salaries for the last week of 2019 of $15,800 and $25,400 remained unpaid at 12/31/19 and have not been accrued. The employer portion of FICA expense is 7.65% and no employee has reached the maximum. DeeDee records payroll tax expenses in salary expense.

m. On April 1, 2019, DeeDee rented a portion of one store to Marketing Majors Inc. The contract was for 18 months and DeeDee required all of the cash up front. The rent is being earned equally each month. This is the only item in which rent is being earned by the company.

n. DeeDee Double Entry has a loan outstanding as of 12/31/2019. Interest is paid annually on January 1^st. The facts for the loan is:

Coldstar Bank Loan outstanding all of 2019 with a 5.2% interest rate. Interest is due on January 1^st of each year. Principle is due in five years on January 1, 2024. Since interest will not be paid to the Bank until January 1^st, DeeDees office staff did not accrue any interest.

This was also provided but not sure if it's to be used:

Bank	Account #	Balance
Coterica	123456	85,000
Coterica	123457	(5,000)
4th Bank	345689	90,000
Bank Two	397567	(10,000)

	Unadjusted
Account Title	Trial Balance
	DR	CR
Cash	160,000	-
Accounts Receivable	768,500	-
Allowance for Doubtful Accounts	2,500	-
Interest Receivable	-
Merchandise Inventory	372,500	-
Prepaid Insurance	6,000	-
Prepaid Advertising	12,000
Prepaid Rent	-
Office Supplies	5,000	-
Note Receivable	180,000
Available for Sale Debt Investments	100,000
Available for Sale Equity Investments	400,000
Office Building	3,100,000
Accumulated Depreciation - Office Building		155,000
Land	850,000
Office Equipment	250,000	-
Accumulated Depreciation - Office Equipment	-	25,000
Copyrights	150,000
Accounts Payable	-	345,000
Sales Tax Payable
Salaries Payable	-	-
Payroll Taxes Payable
Interest Payable	-	-
Income Tax Payable	-	-
Unearned Revenue	-
Loan Payable - Coldstar Bank	-	1,500,000
Common Stock	-	800,000
Additional Paid in Capital		1,200,000
Retained Earnings	-	889,420
Accumulated Other Comprehensive Income		8,500
Dividends	240,000	-
Sales	-	4,683,750
Sales Returns and Allowances	21,700	-
Sales Discounts	17,200	-
Cost of Goods Sold	1,757,200	-
Sales Salaries Expense	476,400	-
Office Salaries Expense	434,000	-
Advertising Expense	54,000	-
Depreciation Expense - Office Building
Depreciaiton Expense - Office Equipment
Leasing Expense - Stores	244,000
Miscellaneous Selling Expense	16,950	-
Research & Development Expense
Rent Expense - Storage Facility	24,000	-
Insurance Expense	2,000	-
Office Supplies Expense	17,500	-
Miscellaneous Administrative Expense	9,220	-
Rent Revenue	-	48,000
Interest Revenue on Note Receivable		-
Unrealized Gain/Loss - Income
Unrealized Gain/Loss - OCI
Interest Revenue on Debt Investments		4,000
Dividend Revenue on Equity Investments		12,000
Interest Expense	-	-
Bad Debt Expense	-	-
Amortization Expense	-
Income Tax Expense	-
	9,670,670	9,670,670