Prepare adjusting journal entries for the year ended 2/28/15.

1) An audit of cash in bank accounts and on hand reveals that $500 is mission from the company's 20 retail locations. (What does mission mean?)

2) A count of inventory indicated an ending balance of $64,750. Originally: $65,000

3) Dividends of $3000 were declared on investments in marketable securities. These dividends will be recieved in March 2015. The market value of the marketable securities was $48,000 at 2/28/15.