$\backslash$table$[[,$Debit,Credit$],[$CASH$,14,760,],[$ACCOUNTS RECEIVABLE,$23,950,],[$ALLOW FOR DOUBTFUL ACCTS,,$2,100],[$SUPPLIES$,4,000,],[$INVENTORY$,29,500,],[$INVESTMENT IN BONDS,$5,000,],[$BUILDING & EQUIPMENT,$40,000,],[$ACCUMULATED DEPRECIATION,,$15,000],[$LAND$,10,000,],[$ACCOUNTS PAYABLE,,$8,360],[$NOTE PAYABLE,,$20,000],[$DIVIDEND PAYABLE,,$5,000],[$COMMON STOCK,,$46,000],[$RETAINED EARNINGS,,$21,600],[$DIVIDENDS$,5,000,],[$SALES$,,55,400],[$SALES RETURNS & ALLOW,$150,],[$PURCHASES$,35,900,],[$PURCHASES RETURNS & ALLOW,,$200],[$SALARY EXPENSE,$5,400,],[$TOTALS$,173,660,173,660]]$

Record the following adjustments at June $30,20$x$1$ in the general journal.

GENERAL JOURNAL

$\backslash$table$[[\backslash$table$[[$ADJUSTMENT$],[$INFORMATION$]],$ACCOUNT,DEBIT,CREDIT$],[\backslash$table$[[$Accrue interest on$],[$investments $-$$$60\backslash$table$[[,$Debit,cred$],[$CASH$,14,760,],[$ACCOUNTS RECEIVABLE,$23,950,],[$ALLOW FOR DOUBTFUL ACCTS,,$2,100],[$SUPPLIES$,4,000,],[$INVENTORY$,29,500,],[$INVESTMENT IN BONDS,$5,000,],[$BUILDING & EQUIPMENT,$40,000,],[$ACCUMULATED DEPRECIATION,,$15,000],[$LAND$,10,000,],[$ACCOUNTS PAYABLE,,$8,360],[$NOTE PAYABLE,,$20,000],[$DIVIDEND PAYABLE,,$5,000],[$COMMON STOCK,,$46,000],[$RETAINED EARNINGS,,$21,600],[$DIVIDENDS$,5,000,],[$SALES$,,55,400],[$SALES RETURNS & ALLOW,$150,],[$PURCHASES$,35,900,],[$PURCHASES RETURNS & ALLOW,,$200],[$SALARY EXPENSE,$5,400,],[$TOTALS$,173,660,173,660]]$

Record the following adjustments at June $30,20$x$1$ in the general journal.

GENERAL JOURNAL

$\backslash$table$[[\backslash$table$[[$ADJUSTMENT$],[$INFORMATION$]],$ACCOUNT,DEBIT,CREDIT$],[\backslash$table$[[$Accrue interest on$],[$investments $-$$$60$