Use the adjusting entries above to post onto the general ledger shown below. 
GENERAL JOURNAL PAGE 15 1 DOC. NO POST REF ACCOUNT TITLE GENERAL DEBIT CREDIT DATE 1 1,174.40 2 3 1,174.40 3 3,129.36 4 5 3,129.36 6 4,278.19 4,278.19 7 7 8 14,000.00 a 14,000.00 10 Adjusting Entries 2 Dec 31 Uncollectible accounts Expense Allowance for uncollectible accounts 31 Office supplies expense Office supples 31 Store supplies expense Store supplies 31 Insurance expense Prepaid insurance 31 Merchandise Inventory Income Summary 31 Interest receivable Interest income 31 Depreciation expense- office Accumulated Depreciation office 31 Depreciation expense- store Accumulated Depreciation-store 31 Federal income tax Expense Federal income tax payable 3,986.50 10 11 3,986.50 11 12 21.33 12 21.33 13 13 14 3,600.00 14 15 3,600.00 15 12,950.00 16 16 17 12,950.007 18 3,505.36 18 3,505.36 19 19 20 20 21 75% % 0.00123 Arial 8 B 1 fx B E F G H 1 K ACCOUNT Allowance for Uncollectible Accounts ACCOUNT NO. 1135 DATE POST REF ITEM DEBIT CREDIT BALANCE DEBIT CREDIT Dec 1 Balance 25.60 ACCOUNT Merchandise Inventory ACCOUNT NO. 1140 POST REF 2 ITEM DEBIT CREDIT DATE Dec BALANCE DEBIT CREDIT 51.843.50 1 Balance 5 ACCOUNT Supplies - Office ACCOUNT NO 1145 POST REF DATE e ITEM DEBIT BALANCE DEBIT CREDIT CREDIT Dec 1 Balance 4.219.38 ACCOUNT Supplies Store ACCOUNT NO 1150 POST REF BALANCE DEBIT CREDIT 5 DATE ITEM DEBIT CREDIT Dec 1 Balance 5.148.19 ACCOUNT Prepaid Insurance ACCOUNT NO. 1160 2 3 DATE POST REF ITEM DEBIT CREDIT BALANCE DEBIT CREDIT 17,000.00 Dec 1 Balance ACCOUNT Interest Receivable ACCOUNT NO 1125 POST REF DATE BALANCE DEBIT CREDIT 3 ITEM DEBIT CREDIT ACCOUNT Accumulated Depreciation - Office Equipment ACCOUNT NO. 1210 DATE POST REF ITEM DEBIT CREDIT 5 - . BALANCE DEBIT CREDIT 5.195.00 Dec 1 Balance ACCOUNT Accumulated Depreciation Store Equipment ACCOUNT NO 1220 POST REF. DATE BALANCE DEBIT CREDIT ITEM DEBIT CREDIT 3 + 5 Dec 1 Balance 1 22.448.00 S/ ACCOUNT Federal Income Tax Payable POST REF ACCOUNT NO. 2170 BALANCE DEBIT CREDIT DATE ITEM DEBIT CREDIT 59 60 61 62 63 ACCOUNT Income Sumistry ACCOUNT NO 3150 65 66 67 60 POST REF BALANCE DEBIT CREDIT DATE ITEM DEBIT CREDIT 69 70 ACCOUNT Depreciation Expense - Office Equipment ACCOUNT NO 8120 71 72 72 74 75 76 77 DATE ITEM POST REF BALANCE DEBIT CREDIT DEBIT CREDIT 78 79 80 81 82 88 ACCOUNT Depreciation Expense - Store Equipment ACCOUNT NO. 6125 POST REF DATE ITEM BALANCE DEBIT CREDIT DEBIT CREDIT 85 86 87 ACCOUNT Insurance Expense ACCOUNT NO 6130 POST REF DATE ITEM DEBIT CREDIT BALANCE DEBIT CREDIT 89 90 91 92 93 94 95 96 97 99 ACCOUNT Supplies Expense - Office ACCOUNT NO. 6155 POST REF BALANCE DEBIT CREDIT DATE ITEM DEBIT CREDIT ACCOUNT Supplies Expense - Store ACCOUNT NO. 6160 99 100 101 102 102 104 105 DATE POST. REF ITEM DEBIT CREDIT BALANCE DEBIT CREDIT 106 107 108 ACCOUNT Uncollectible Accounts Expense ACCOUNT NO 6165 109 110 111 112 POST REF BALANCE DEBIT CREDIT DATE ITEM DEBIT CREDIT 11a
