Record journal entries for the following adjustments using the accounts in the trial balance.

9 Account Title 10 Cash 11 Accts receivable 12 Notes Receivable 13 Allowance for Bad Debt 14 Merchandise inv. 15 Prepaid insurance 16 Store Supplies 17 Store equipment 18 Accum. deprec. 19 |Accounts payable 20 Joe Athlete, Capital 21 Joe Athlete, Drawing 22 Income From Sales 23 Purchases 24 Advertising exp. 25 Rent expense 26 Salaries exp. 27 Utilities exp. Dr. Cr. 17,150 127,010 15,000 1,270 47,964 7,450 2,370 30,000 3,000 12,420 105,572 14,400 455,400 192,900 7,950 30,000 79,840 5,628 577,662 577,662 29 Income summary 30 Supplies expense 31 Insurance expense 32 Bad Debt Expense 33 Interest Receivable 34 Depreciation exp. 35 Prepaid rent 36 Salaries payable 37 Interest Revenue 38 |Outside Labor Expense a. Supplies on hand as of 6-30-17, $350. b. The insurance premium was paid on 5/1/17 as was for a six month period. Record the amount that has expired. (Round to the nearest whole dollar.) C. The accounts receivable clerk needs to make the year-end adjustment for the expected bad debt. The company uses the percentage of Sales to compute the adjustment. All sales were on account and the rate used is 1.5%. d. The Note Receivable was signed on 6/1/2017. (It was used to extend a past due accounts receivable.) The term of the note was 8% interest. The note is due within 6 months. Record the accrued interest. (Round to the nearest dollar.) e. A count of the merchandise inventory was made and totaled $68,800. f. The store equipment has not been depreciated for 2017. It was purchased several years ago and is being depreciated using the straight line method. The cost of the Store Equipment was $30,000. The salvage value was estimated at $5,000. The life at the time if was purchased was 5 years. No depreciation has been recorded for this year. g. Salaries accrued but not paid at June 30, 2017, $4,000. (Ignore any payroll taxes.) h. It was discovered that the outside labor firm Account Temps had not been paid for the time incurred at year end. An amount of $2,000 is owed to them for services performed prior to 6-30-17. i. Included in the rent expense of $30,000 is $1500 that has been prepaid for July, 2017