The following list of accounts is taken from the December 31, 2020, unadjusted trial balance of Perdu Sales, a business that is owned by Eldon Perdu. Credit Debit $ 8.000 9.800 8.000 40,000 $ 9,800 14,840 -0- 25,360 Cash...... Merchandise inventory.. Prepaid selling expense. Store equipment..... Accumulated depreciation, store equipment... Accounts payable.... Salaries payable.. Eldon Perdu, capital.. Eldon Perdu, withdrawals.. Sales........... Sales returns and allowances. Sales discounts... Cost of goods sold. Sales salaries expense.. Utilities expense, store.. Other selling expenses.. Other administrative expenses. 3.600 858,000 33,000 8.000 431,000 94,000 12,600 70,000 190,000 Additional information: Accrued sales salaries amount to $3,200. Prepaid selling expenses of $5,200 have expired. Depreciation for the period is $2,500. Required Assuming a perpetual inventory system, complete the following: a. Journalize the adjusting journal entries. b. Prepare a classified multiple-step income statement for the year ended December 31, 2020