Prepare selected adjusting entries using the following information: a. Accrued interest receivable. (See December 1.) b. Accrued interest payable. Separate entries should be made for discounted and non-discounted notes. (See October 15 and October 20.) c. Depreciation for the year on the computer system put into service on January 14. d. Depreciation for the year on the new car. Seven thousand miles were traveled this period. (See September 1.) e. Depreciation for the year on the addition completed June 22. f. Depreciation for the year on the landscaping recorded December 14. g. Annual amortization on the patent. h. Estimated uncollectibles are based on accounts receivable of $48,940. Current Allowance for Doubtful Accounts balance is $375 credit. i., j. A physical count shows that merchandise inventory costing $102,000 is on hand as of December 31. k., l., m. ToyJoy! estimates that customers will be granted $2,600 in refunds of this year's sales next year and the merchandise expected to be returned will have a cost of $2,000. n. Ending inventory valued at market prices on December 31 is $100,500