Prepare Journal Entries to record the 5 adjusting transactions shown below. Build a table showing the appropriate credits and debits, accounts, and descriptions. Date January 31 March 31 April 7 April 30 May 31 Transaction The company has collected $700 cash for sales taxes from its customers this month, but the taxes aren't due to the state until the end of the quarter $ An end-of-quarter physical inventory discovers $300 worth of parts has mysteriously gone missing A review of the company's bank statement reveals $73 of interest earned that has not been collected or recorded Salaries are paid bi-weekly. Employees have earned $1500 that will not be paid until the next May pay period. Five months has been consumed on a one-year pre-paid insurance policy intially worth $3,600 Amount 700 300 73 1,500 1,500