With you the back is the balance of Al-Tawfiq stores, a set of balances, including 1600 Ruani, 900 shop rent, 1600 stationery, 1000 revenues or financial revenues, 500 pre-received receipts, and on the date of the inventory, you know the following address of Kurd and Chat 

1- Monthly salaries 100 dinars. . 

2- There is a rent payable of 300 dinars. 

3- The semi-annual securities revenue of 600 dinars. 

4- The value of the stationery that was used is 600 dinars. 

5- Revenue pertaining to the period is 60% of the revenues received in advance. 

What is required is: 

1- Establishing the necessary inventory adjustments entries. 

2- Make the necessary locking restrictions. 

3- A statement of the effect of inventory adjustments on accounts affected by the inventory.