What are the Adjusting Journal Entries (Account Number and Name include)

\begin{tabular}{|c|c|c|c|} \hline Oceanview & & & 302 \\ \hline Adjusting Journal E & yable & & Group 10 \\ \hline Decem & & & \\ \hline Account Number and Name & Debit & Credit & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hlineNo.orVend & VendorName & No.herVourc & Amount & & & TotalVendor \\ \hline1100 & \begin{tabular}{l} Aardvark Boating \\ Products \end{tabular} & 31681NO & 1,765.67 & & & 1,765.67 \\ \hline 2 & \begin{tabular}{l} ABC Coffee \\ Service \end{tabular} & 3233 & 145.43 & & b & 145.43 \\ \hline 3 & Anchor Boats & 3419 & 22,568.02 & & & \begin{tabular}{r} 22,568.0 \\ 2 \end{tabular} \\ \hline 4 & \begin{tabular}{l} Ambassador \\ Yachts \end{tabular} & 3441 & 44,772.00 & c & & \\ \hline 4 & \begin{tabular}{l} Ambassador \\ Yachts \end{tabular} & 3442 & 37,916.00 & c & & \\ \hline 4 & \begin{tabular}{l} Ambassador \\ Yachts \end{tabular} & 3443 & 39,119.00 & c & & \\ \hline 4 & \begin{tabular}{l} Ambassador \\ Yachts \end{tabular} & 3444 & 57,172.00 & c & & \begin{tabular}{r} 178,979 \\ 00 \end{tabular} \\ \hline 6 & \begin{tabular}{l} Basic Supply \\ Company \end{tabular} & 3246 & 656.68 & & b & 656.68 \\ \hline 7 & Boater's Supply & 3239 & 2,145.90 & & & \\ \hline 7 & Boater's Supply & 3468 & 8,873.29 & & & \\ \hline 7 & Boater's Supply & 3477 & 23,456.45 & & b & \begin{tabular}{r} 34,475.6 \\ 4 \end{tabular} \\ \hline 9 & Breeze Sailboats & 3192 & 23,476.09 & & & \\ \hline 9 & Breeze Sailboats & 3438 & 32,113.45 & d & & \begin{tabular}{r} 55,589.5 \\ 4 \end{tabular} \\ \hline 11 & California Marine & 3469 & 10,235.46 & & & \\ \hline 11 & California Marine & 3495 & 12,976.45 & & b & \begin{tabular}{r} 23,211.9 \\ 1 \end{tabular} \\ \hline 12 & \begin{tabular}{l} Carne's Office \\ Supply \end{tabular} & 3263 & 456.39 & & & 456.39 \\ \hline 13 & Craft-Cris Boats & 3421 & 874.23 & & & \\ \hline 13 & Craft-Cris Boats & 3480 & 6,543.70 & & b & 7.417 .93 \\ \hline 14 & Deep Sea Gear & 3465 & 13,256.78 & & & \begin{tabular}{r} 13,256.7 \\ 8 \end{tabular} \\ \hline 15 & Douglas Printing & 3425 & 1,045.62 & & & \\ \hline 15 & Douglas Printing & 3458 & 818.54 & & b & 1,864.16 \\ \hline 16 & Everglade Tours & 3424 & 231.67 & & & 231.67 \\ \hline 17 & \begin{tabular}{l} Florida Boat and \\ Supply \end{tabular} & 3479 & 1,235.67 & & & \\ \hline 17 & \begin{tabular}{l} Florida Boat and \\ Supply \end{tabular} & 3496 & 4,734.76 & & & 5,970.43 \\ \hline 18 & Freedom Boats & 3423 & 33,356.00 & d & & \begin{tabular}{r} 33,356.0 \\ 0 \end{tabular} \\ \hline 19 & \begin{tabular}{l} Full Throttle \\ Engines \end{tabular} & 3454 & 31,245.65 & d & b & \begin{tabular}{r} 31,245.6 \\ 5 \end{tabular} \\ \hline 21 & Gator Gear & 3201 & 1,900.75 & & & \\ \hline 21 & Gator Gear & 3379 & 321.76 & & & 2,222.51 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 22 & Go Fish Supply & 3162 & 2,376.45 & & & 2,376.45 \\ \hline 23 & \begin{tabular}{l} Great Outdoor \\ Boats \end{tabular} & 3203 & 10,476.90 & & & \\ \hline 23 & \begin{tabular}{l} Great Outdoor \\ Boats \end{tabular} & 3262 & 8,356.87 & & & \\ \hline 23 & \begin{tabular}{l} Great Outdoor \\ Boats \end{tabular} & 3408 & 95,236.90 & d & & \\ \hline 23 & \begin{tabular}{l} Great Outdoor \\ Boats \end{tabular} & 3451 & 23,549.67 & & & \begin{tabular}{r} 137,620 \\ 34 \end{tabular} \\ \hline 24 & Happy Sailboats & 3254 & 300.56 & & & \\ \hline 24 & Happy Sailboats & 3258 & 35,863.76 & d & & \\ \hline 24 & Happy Sailboats & 3380 & 118.09 & & & \\ \hline 24 & Happy Sailboats & 3412 & 10,118.45 & & & \\ \hline 24 & Happy Sailboats & 3486 & 5,454.65 & & & \\ \hline 24 & Happy Sailboats & 3348 & 8,876.43 & & b & \begin{tabular}{r} 80,740.9 \\ 4 \end{tabular} \\ \hline 25 & Hercules Engines & 3179 & 2,300.00 & & & \\ \hline 25 & Hercules Engines & 3202 & 14,576.20 & & & \\ \hline 25 & Hercules Engines & 3453 & 818.68 & & b & \begin{tabular}{r} 17,694.8 \\ 8 \end{tabular} \\ \hline 26 & Horton Outboard & 3389 & 476.09 & & & \\ \hline 26 & Horton Outboard & 3457 & 21,367.48 & & & \begin{tabular}{r} 21,843.5 \\ 7 \end{tabular} \\ \hline 27 & Hot Tamales & 3467 & 237.02 & & & 237.02 \\ \hline 28 & \begin{tabular}{l} Indian River \\ Electric \end{tabular} & 3347 & 985.21 & & & \\ \hline 28 & \begin{tabular}{l} Indian River \\ Electric \end{tabular} & 3475 & 234.63 & & b & 1,219.84 \\ \hline 29 & Iroquois Outdoor & 3189 & 3,458.90 & & & 3,458.90 \\ \hline 30 & Jackson Catering & 3360 & 212.72 & & & 212.72 \\ \hline 31 & Journey Boats & 3493 & 12,456.78 & & & \begin{tabular}{r} 12,456.7 \\ 8 \end{tabular} \\ \hline 32 & \begin{tabular}{l} Jumpin' Bass Rod \\ and Reel \end{tabular} & 3308 & 876.43 & & & \\ \hline 32 & \begin{tabular}{l} Jumpin' Bass Rod \\ and Reel \end{tabular} & 3483 & 987.61 & & & 1,864.04 \\ \hline 34 & \begin{tabular}{l} Kassen Marine \\ Supply \end{tabular} & 3354 & 198.49 & & & \\ \hline 34 & \begin{tabular}{l} Kassen Marine \\ Supply \end{tabular} & 3487 & 234.56 & & b & 433.05 \\ \hline 35 & \begin{tabular}{l} Kip's Engine \\ Specialties \end{tabular} & 3255 & 2,234.82 & & & \\ \hline 35 & \begin{tabular}{l} Kip's Engine \\ Specialties \end{tabular} & 3294 & 1,213.28 & & & \\ \hline 35 & \begin{tabular}{l} Kip's Engine \\ Specialties \end{tabular} & 3336 & 56.34 & & & 3,504.44 \\ \hline 36 & Kong Outboard & 3269 & 5,567.09 & & & \\ \hline 36 & Kong Outboard & 3447 & 987.62 & & b & 8,554.71 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 37 & Lazy Sailor Wear & 3361 & 456.72 & & & \\ \hline 37 & Lazy Sailor Wear & 3385 & 119.08 & & & 575.80 \\ \hline 38 & Lelli's & 3348 & 347.54 & & b & 347.54 \\ \hline 38 & Lelli's & 3397 & 17,000.00 & & & \begin{tabular}{r} .000 .0 \\ 0 \end{tabular} \\ \hline 40 & \begin{tabular}{l} Lincoln National \\ Insurance \end{tabular} & 3481 & 3,241.87 & & & 3.241 .87 \\ \hline 41 & Lord \& Taylor & 3393 & 543.79 & & & 543.79 \\ \hline 43 & Luxury Boats & 3187 & 41,034.56 & d & & \\ \hline 43 & Luxury Boats & 3286 & 55,863.89 & c & & \\ \hline 43 & Luxury Boats & 3411 & 42,234.67 & c & & \begin{tabular}{r} 139,133. \\ 12 \end{tabular} \\ \hline 45 & Marine Outboard & 3280 & 458.34 & & & \\ \hline 45 & Marine Outboard & 3302 & 21,014.56 & & & \\ \hline 45 & Marine Outboard & 3377 & 13,543.67 & & & \\ \hline 45 & Marine Outboard & 3406 & 3,245.96 & & b & \begin{tabular}{r} 38,262.5 \\ 3 \end{tabular} \\ \hline 46 & Marine Supply & 3180 & 14,509.87 & & & \\ \hline 46 & Marine Supply & 3327 & 6,857.49 & & & \\ \hline 46 & Marine Supply & 3395 & 1,235.90 & & & \\ \hline 46 & Marine Supply & 3217 & 12,098.45 & & & \\ \hline 46 & Marine Supply & 3431 & 1,424.10 & & b & \begin{tabular}{r} 35,925.8 \\ 1 \end{tabular} \\ \hline 49 & \begin{tabular}{l} Minute Copy \\ Center \end{tabular} & 3356 & 213.56 & & & 213.56 \\ \hline 52 & Newman Outdoor & 3321 & 1,969.94 & & & \\ \hline 52 & Newman Outdoor & 3446 & 21,765.54 & & b & \begin{tabular}{r} 23,735.4 \\ 8 \end{tabular} \\ \hline 53 & \begin{tabular}{l} Nirvana Marine \\ Supply \end{tabular} & 3407 & 45.91 & & & 45.81 \\ \hline 5 & Nordic Powerboats & 3304 & 71,287.65 & d & & \\ \hline 54 & Nordic Powerboats & 3314 & 91,125.00 & d & & \\ \hline 54 & Nordic Powerboats & 3384 & 85,753.14 & d & & \begin{tabular}{r} 248,185 \\ 79 \end{tabular} \\ \hline 56 & Outboard Engine & 3268 & 21,226.47 & & & \\ \hline 56 & Outboard Engine & 3450 & 11,767.93 & & b & \begin{tabular}{r} 32,994.4 \\ 0 \end{tabular} \\ \hline 58 & Pacific Boats & 3410 & 36,734.86 & d & & \\ \hline 58 & Pacific Boats & 3436 & 19,238.56 & & b & \begin{tabular}{r} 55,973.4 \\ 2 \end{tabular} \\ \hline 60 & \begin{tabular}{l} Power Engine \\ Specialties \end{tabular} & 3394 & 12,783.56 & & & \begin{tabular}{r} 12,783.5 \\ 6 \end{tabular} \\ \hline 81 & Percolator Delivery & 3390 & 34.23 & & & 34.23 \\ \hline 62 & \begin{tabular}{l} Quicksilver \\ Sailboat \end{tabular} & 3310 & 9,874.23 & & & 9,874.23 \\ \hline 8 & Rally Outboard & 3378 & 9,987.63 & & & 9,987.63 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline 64 & Rapidfire Engines & 3373 & 42,115.87 & d & & & \\ \hline 64 & Rapidfire Engines & 3449 & 42,564.32 & c & b & \begin{tabular}{r} 84,680.1 \\ 8 \end{tabular} & \\ \hline 65 & \begin{tabular}{l} Reel Boating \\ Supply \end{tabular} & 3251 & 2,465.89 & & & & \\ \hline 65 & \begin{tabular}{l} Reel Boating \\ Supply \end{tabular} & 3260 & 10,436.83 & & & & \\ \hline 65 & \begin{tabular}{l} Reel Boating \\ Supply \end{tabular} & 3307 & 1,387.54 & & & & \\ \hline 65 & \begin{tabular}{l} Reel Boating \\ Supply \end{tabular} & 3364 & 4,563.78 & & & \begin{tabular}{r} 18,854.0 \\ 4 \end{tabular} & a \\ \hline 66 & \begin{tabular}{l} Remington \\ Equipment \end{tabular} & 3282 & 21,345.89 & & b & \begin{tabular}{r} 21,345.8 \\ 9 \end{tabular} & \\ \hline 67 & \begin{tabular}{l} Rick's Ocean \\ Supply \end{tabular} & 3316 & 687.43 & & & & \\ \hline 67 & \begin{tabular}{l} Rick's Ocean \\ Supply \\ Rondo \end{tabular} & 3413 & 356.82 & & & 1,044.25 & \\ \hline 68 & \begin{tabular}{l} Maintenance \\ Service \end{tabular} & 3404 & 1,693.56 & & & 1,693.56 & a \\ \hline 72 & \begin{tabular}{l} Sammy's Sea \\ Supply \end{tabular} & 3268 & 287.66 & & & 287.66 & a \\ \hline 74 & \begin{tabular}{l} Sinbad Boating \\ Supply \end{tabular} & 3323 & 10,024.38 & & & & \\ \hline 74 & \begin{tabular}{l} Sinbad Boating \\ Supply \end{tabular} & 3491 & 2,354.67 & & b & \begin{tabular}{r} 12,379.0 \\ 5 \end{tabular} & \\ \hline 76 & South Florida Bell & 3261 & 239 & & & & \\ \hline 76 & South Florida Bell & 3265 & 1,956.45 & & & 2,195.45 & \\ \hline 77 & \begin{tabular}{l} South Florida \\ Oceanic \end{tabular} & 3322 & 1,487.46 & & & & \\ \hline 77 & \begin{tabular}{l} South Florida \\ Oceanic \end{tabular} & 3383 & 33,273.06 & d & & & \\ \hline 77 & \begin{tabular}{l} South Florida \\ Oceanic \end{tabular} & 3224 & 658.8 & & b & \begin{tabular}{r} 35.419 .3 \\ 2 \end{tabular} & \\ \hline 78 & \begin{tabular}{l} South Street \\ Hardware \end{tabular} & 3328 & 432.11 & & & 432.11 & \\ \hline 79 & Sun Supply & 3369 & 865.9 & & & 865.90 & a \\ \hline 81 & Suntan Products & 3418 & 1,123.61 & & & 1,123.61 & \\ \hline 83 & \begin{tabular}{l} Super Power \\ Engines \end{tabular} & 3460 & 12,436.89 & & b & \begin{tabular}{r} 12,436.8 \\ 9 \end{tabular} & \\ \hline 84 & \begin{tabular}{l} Superior Sail \\ Supply \end{tabular} & 3474 & 2,465.79 & & & 2,465.79 & \\ \hline 85 & Tailwind Sails & 3372 & 5,679.32 & & & 5.679 .32 & a \\ \hline 86 & Tally Ho Boats & 3252 & 21,365.76 & & & & \\ \hline 86 & Tally Ho Boats & 3429 & 3,230.09 & & b & \begin{tabular}{r} 24,595.8 \\ 5 \end{tabular} & \\ \hline 87 & Tradewind Marine & 3284 & 60,122.93 & d & & & \\ \hline 87 & Tradewind Marine & 3308 & 34,653.90 & d & & & \\ \hline 87 & Tradewind Marine & 3400 & 50,224.56 & d & & & \\ \hline \end{tabular} a Traced total to accounts pquable subsidiary records. b Traced total from accounts pavable subsidiary records. Vouched to vendor's invoice(s). Compared vendor name and amounts. No exceptions noted (Le., properly included in accounts c pquable at Dec. 31,2024). d Traced to January 2025 Cash Disbursements Listing. Item is properiy included as an accownt payable at December 31, 2024. F Footed without excoption. G/L Agreed to General Ledger without excoption