Tristan Electronics Company uses a perpetual inventory system. The unadjusted trial balance for Tristan Electronics Company at March 31, 2024, follows: Click the icon to view the unadjusted trial balance) Read the reguicements TIME Requirement 2. Prepare Tristan Electronics' adjusted trial balance as of March 31, 2024. Review the adjusting entry.ked in Requirement 1. Tristan Electronics Company Adjusted Trial Balance March 31, 2024 Balance Account Title Debit Credit Total a 1. Journalize the adjusting entries using the following data: Interest revenue accrued, $200 b: Salaries (Selling) accrued, $2,000 c. Depreciation Expense-Equipment (Administrative), S1,320 d. Interest expense accrued, S1,600, e. A physical count of inventory was completed. The ending Merchandise Inventory should have a balance of $45,900 f. Tristan estimates that approximately $9,000 of merchandise sold will be returned with a cost of $3,600 2. Prepare Tristan Electronics' adjusted trial balance as of March 31, 2024 3. Prepare Tristan Electronics' multi-step income statement for year ended March 31, 2024 Tristan Electronics Company Unadjusted Trial Balance March 31, 2024 Balance ecount Title Debit Credit sh $ 8,000 ccounts Receivable 35,200 45.970 5,500 erchandise Inventory fice Supplies quipment ecumulated Depreciation Equipment ecounts Payable 132.000 $ 36.800 16/200 Unearned Revenue 14.600 49,000 Notes Payable, long-term Tristan, Capital Tristan, Withdrawals 48,870 28,000 Sales Revenue 292,000 400 149.000 23.000 Sales Discounts Forfeited Cost of Goods Sold Salaries Expense (Selling) Rent Expense (Selling) Salaries Expense (Administrative) Utilities Expense (Administrative) 15.700 5.200 10,300 Total $ 457,870 $ 457 870 Mar. 31 Adj. (a 200 200 Adj. (b) 2,000 2,000 Interest Receivable Interest Revenue To accrue interest revenue, Salaries Expense-Selling Salaries Payable To accrue salaries expense Depreciation Expense-Equipment (Administrative) Accumulated Depreciation Equipment To record depreciation on equipment Interest Expense Interest Payable Adj. (C) 1,320 1.320 Adj (d) 1,600 1,600 Adj. (d) 1,600 1,600 Adj. (e) 70 70 Interest Expense Interest Payable To accrue interest expense. Cost of Goods Sold Merchandise Inventory Adjustment for inventory shrinkage. Sales Revenue Refunds Payable To record estimated refunds. Estimated Returns Inventory Cost of Goods Sold To record estimated returns Adj. (11) 9,000 9,000 Adj. (2) 3,600 3,600