What are the adjusting journals:

1. The bank reconciliation did not tie to the trial balance by $9,675 due to a math error made by the client on the reconciliation. The balance per the trial balance is higher than it should be, however the client does not want to record an adjusting entry to correct for the outage. If the client were to make the correcting entry, the outage should go to Commission Expense #71700.

2. When auditing accounts receivable, it was determined that DMI incorrectly billed a customer. Invoice #4H9JMP should have been for 1,000 crates, but instead it was for 100 crates (keying error). DMI was contacted by the customer in January and realized this was an error which they wanted to correct on the 2018 trial balance. Sales price per crate was $380 and the cost per crate was $290.

3. When auditing prepaid expenses, it was discovered that the prepaid insurance account was overstated by $525. DMI does not want to record an adjusting entry to correct for the outage.

4. When auditing other assets, it was determined that DMI did not amortize goodwill in 2018. Goodwill is amortized over 10 years. DMI realized that in order to keep the account on track for the 10 year amortization they needed to record an entry to correct this in 2018.

5. When auditing accrued expenses, it was discovered that DMI failed to accrue for the last pay period of December wages. DMIs pay schedule is bi-weekly (10 working days) and the payroll report for that full 2-week period leading up to the end of the year totaled $241,957. Per review of the calendar, 6 days should have been accrued for at December 31, 2018. Payroll expenses are allocated in the following manner: a. COGS 45% b. Salary 40% c. Hourly 15% Due to the magnitude of the error, DMI needs to record an adjusting entry to correct. Round your entry to the nearest dollar (no pennies).

6. When performing the search for unrecorded liabilities test, it was discovered that an invoice relating to 2018 services was incorrectly excluded from the accounts payable aging. Total additional expense to record dues/subscription/seminars expense #74650 was $1,250 which extrapolated to $16,904. DMI does not want to record an adjusting entry to correct as this is an extrapolated number versus an actual known error.