Post the adjusting entries to the ledger. The unadjusted balances of the T-accounts from Requriement 4 have been entered for you. Denote each adjusting amount as Adj. along with the corresponding journal entry reference used aboveAdj. (a), Adj. (b), etc. Compute each account balance and denote the balance as Bal. (For any accounts with a zero balance, select a "Bal." reference and enter a "0" on the normal side of the account. Abbreviation used: Depr. = depreciation.)

x Reference Date Debit Credit Dec. 31 26,700 8,900 35,600 550 Dec. 31 b. 1. 550 Accounts and Explanation Depreciation ExpenseSelling Depreciation Expense-Administrative Accumulated Depreciation To record depreciation. Supplies Expense-Administrative Office Supplies To record supplies expense. Supplies ExpenseSelling Warehouse Supplies To record supplies expense. Cost of Goods Sold Merchandise Inventory Adjustment for inventory shrinkage. 350 Dec. 31 b. 2. 350 Dec. 31 226 c. 226 Print Done Cash 244,110 Accounts Payable 0 Bal. Sales Revenue 3,491,855 Bal. Bal. Accounts Receivable 259,210 Danvers, Capital 502,300 Bal. Cost of Goods Sold 1,440,800 Bal. Bal. Merchandise Inventory 473,500 Danvers, Withdrawals 45,000 Salaries Expense-Selling 353,500 Bal. Bal. Bal. Office Supplies 615 Utilities Expense-Selling 35,656 Bal. Bal. Supplies Expense-Selling Warehouse Supplies 1,1601 Bal. Bal. 0 Land Depreciation Expense-Selling Bal. 14,000 Bal. 0 Building 790,000 Bal. Salaries Expense-Administrative Bal. 114,500 Adj. a 8900 Office Furniture and Equipment Bal. 115,000 Utilities Expense-Administrative Bal. 32,104 Warehouse Fixtures 320,000 Supplies Expense-Administrative Bal. 0 Bal. Depr. Expense-Administrative Accumulated Depreciation 245,000 Bal. Bal. 0