The following partial work sheet covers the affairs of Ketcher and Company for the year ended June 30.

Ketcher and Company
Work Sheet
For Year Ended June 30, 20--
	INCOME STATEMENT		BALANCE SHEET
ACCOUNT NAME	DEBIT	CREDIT	DEBIT	CREDIT
Cash			37,302.00
Accounts Receivable			97,557.00
Merchandise Inventory			117,274.00
Prepaid Insurance			2,410.00
Delivery Equipment			12,700.00
Accumulated Depreciation, Delivery Equipment				6,240.00
Store Equipment			35,900.00
Accumulated Depreciation, Store Equipment				10,480.00
Accounts Payable				77,328.00
J. Ketcher, Capital				193,810.00
J. Ketcher, Drawing			40,350.00
Sales		532,262.00
Purchases	397,830.00
Purchases Returns and Allowances		8,817.00
Purchases Discounts		6,935.00
Freight In	23,400.00
Salary Expense	54,700.00
Delivery Equipment Expense	9,492.00
Supplies Expense	2,416.00
Miscellaneous Expense	1,800.00
Income Summary	113,202.00	117,274.00
Salaries Payable				1,645.00
Insurance Expense	2,940.00
Depreciation Expense, Delivery Equipment	2,800.00
Depreciation Expense, Store Equipment	2,718.00
	611,298.00	665,288.00	343,493.00	289,503.00
Net Income	53,990.00			53,990.00
	665,288.00	665,288.00	343,493.00	343,493.00

Required:

1. Journalize the six adjusting entries.