what is the solution of the adjustments?

Simpleton Company Trial Balance As at December 31, 2013 Account I Debits S Credits Cash 450,000 Accounts receivable 740,000 Inventor 250,000 120,000 75,000 Office furniture 1,500,000 Accumulated depreciation payable Sala payable 380,000 25,000 Interest payable 17,000 Uneamed sales revenue 39,000 Note payable, long term 209,000 Simpleton, Capital 1,652,500 Simpleton, Withdrawal 105,000 Sales revenue 1,200,000 Interest revenue 16.000 Sales discount 32.000 Sales returns and allowances 21,000 Cost of goods sold 213,500 Salary expense 105,000 Rent e 135.000 Depreciation expense 150,000 Utilities expense 32,500 Supplies expense 28.000 Interest expense 31,500 Total 3,988,500 3,988 500 The following additional information is available at December 31.2013 (i store supplies on hand at December 31, 2013 amounted to s98,000 (ii) on September 1, 2013, rent was prepaid for five months. OThe University of the West Indies Course Code ACCT1002 2015J. continued. The balance in the unearned sales revenue account at the end of the year amounted to $23,500 (iv) Accrued utilities payable amounted to $45,000 Actual inventory on hand based on a physical count, $200,000 Required. 1. Journalize the adjusting entries e General Journal