Prepare a Adjusting Journal Entries

Accounts Cash Accounts Receivable Notes Receivable, current Inventory Supplies Prepaid Insurance Furniture and Fixtures Accumulated Depreciation Accounts Payable Unearned Sales Revenue Notes Pavable, long term Ordinary Share Capital Retained Earnings Sales Revenue Sales Discount Sales Return and Allowances Interest Revenue Cost of Goods sold Wage Expense Rent Expense Interest Expense Unadjusted Trial Balance Debit Credit 28500 46000 80000 405000 6500 12000 332000 24000 470000 20000 126000 259000 541000 1680000 14000 20000 6000 905000 98000 84000 13000 Total 2585000 2585000 Additional Information at December 31,2021 a. Interest Revenue earned but not yet collected, Php4,000 b. Inventory on hand Php 402,000 c. Supplies on hand, Php 1,000 d. Prepaid insurance expried during the year 10,000 e. Depreciation amounting to 6,000 f. Unearned sales revenue earned during the year, Php 13,000 g. Accrued wage expense, Php 4,000 h. Accrued interest expense. Php 2.000