Using the following worksheet and adjustment data make an adjusting journal entry for each item.

For the Year Ended December 31, 2017 Unadjusted Trial Balance Adjusted Trial Balance Account Title Adjustments DR Income Statement Balance Sheet DR CR CR DR CR DR CR DR CR 67,188 88,704 Cash Accounts Receivable Allowance for Doubtful Accounts Interest Revable Merchandise Inventor Prepaid Insurance Prepaid Rent 792 168,300 7,128 22.176 15,180 270,864 Note Receivable Store Eguipment Accumulated Depreciation - Store Equipment Accounts Payable Salaries & Wages Payable Interest Payable tliies Payable Note Payable (final payment due 2018 Common Stock Retained Earnings Dividends 29.304 126,720 24,420 79.200 257.400 31,680 15.840 Sales Returns and Allowances Sales Discounts Cost of Goods Sold Salaries & Wages Expense Depreciation Expense Store Equipment Bad Debt Expense Insurance Expense Rent Expense Supplies Expense Utilities Expense Interest Revenue Interest Expense 430,056 5,280 3,075,336 3,075,336 Net Income