The account titles to use:

Accumulated depreciationStore equipment

Advertising expense

Allowance for doubtful accounts

Cash

Depreciation expenseStore equipment

Federal unemployment taxes payable

Freight in

Income summary

Insurance expense

Interest expense

Interest income

Interest payable

Interest receivable

Medicare taxes payable

Merchandise inventory

Notes payable

Owners, capital

Owners, drawing

Payroll taxes expense

Prepaid advertising

Prepaid insurance

Prepaid interest

Prepaid rent

Purchases

Purchases discounts

Purchases returns and allowances

Rent expense

Rent income

Repair expense

Sales

Sales returns and allowances

Season ticket income

Seminar fees income

Social security taxes payable

State unemployment taxes payable

Subscription revenue

Supplies

Supplies expense

Uncollectible accounts expense

Unearned seminar fees

Unearned subscription revenue

Wages expense

Wages payable

a. b. Merchandise Inventory, before adjustment has a balance of $8,300. The newly counted inventory balance is $8,800. c. Unearned Seminar Fees has a balance of $6,800, representing prepayment by customers for five seminars to be conducted in June, July, and August 2019. Two seminars had been conducted by June 30, 2019 d. Prepaid Insurance has a balance of $16.800 for six months' Insurance paid in advance on May 1, 2019, e. Store equipment costing $11,380 was purchased on March 31, 2019. It has a salvage value of $580 and a useful life of four years! f. Employees have earned $330 that has not been paid at June 30, 2019. g. The employer owes the following taxes on wages not paid at June 30, 2019: SUTA. $9.90: FUTA. $1.98: Medicare. $479, and social security. $20.46. h. Management estimates uncollectible accounts expense at 1 percent of sales. This year's sales were $2.800.000 i. Prepaid Rent has a balance of $7,800 for six months' rent paid in advance on March 1, 2019 j. The Supplies account in the general ledger has a balance of $480. A count of supplies on hand at June 30, 2019, indicated $190 of supplies remain. k. The company borrowed $8,200 from First Bank on June 1, 2019, and issued a four-month note. The note bears Interest at 6 percent. Required: Based on the information above, record the adjusting journal entries that must be made for Sufen Consulting on June 30, 2019. The company has a June 30 fiscal year-end. Analyze: After all adjusting entries have been journalized and posted, what is the balance of the Prepaid Rent account? Complete this question by entering your answers in the tabs below. General Journal Analyze Based on the above information, record the adjusting journal entries that must be made for Sufen Consulting on June 30, 2019. The search O # C # = @ Journal entry worksheet 1 2 3 4 5 6 7 8 ..... 19 Record the adjustment for beginning inventory. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal