post the adjusting entries to their respective accounts in the general ledger. creating additional accounts as the journal would dictate.

ADJUSTMENT ENTRIES Particulors Date Debit Credit 30-05- 2021 Water Charges A/C 5,000 To Outstanding water Charges A/c 5,000 Salary Suspense A/C To Salary A/C 4,500 4,500 4,000 Insurance Premium A/C (48000/12 months) To Cash 4,000 Baddebts A/C To Neiman Marcus 4,000 4,000 Commission Received A/C To Commission Received In Advance A/c 3,000 3,000 Depreciation A/C To Building (2,50,000/100*9) /12 months To Motor Vevhicle (1,20,000/100*15)/12 To Furniture (50.000/100*12)/12 month + Half of (1,50,000/100*12)12 4,625 1,875 1,500 1,250