Wolkstein Services unadjusted trial balance for the year ended October 31, 2014. follows: Account Credit Debit 3500 7200 3600 9200 29000 Accounts Receivable Prepaid advertising Cleaning supplies Equipment Accumulated depreciation, equipment Uncamned window washing lees Unearned office cleaning fees John Wolkstein, capital Window washing fees eamed Office cleaning fees earned Advertising expense Salaries expense Depreciation expense, equipment Cleaning supplies expense Totals 3200 2500 7800 9150 18150 71500 7900 56900 0 112300 112380 Required 1. Using the following additional information, prepare the adjusting journal entries for October 31, 2014 a. On October 31, a physical count revealed cleaning supplies on hand of $6,150. b. Annual depreciation on the equipment is $3,200. c. It was determined that $6,900 of the balance in the Unearned office cleaning fees account had not yet been earned as of October 31. d. A review of the Unearned window washing fees account showed that $1,400 had been earned as of October 31. e. $1.500 in the Prepaid advertising aecount had expired 2. Complete the adjusted trial balance showing the Income Statement. Equity Statement and Balance Sheet. Prepare General Journal entries to record the following perpetual system merchandising transactions for Schafer Merchandising. Aug 2 Purchased merchandise from Zender Holdings for $18,000 under eredit terms of 1/15, n/30, FOR factory. Aug 4 Sold merchandise to flarbison Co. for $3,400; terms 2/10, n/30, FOB shipping point. The merchandise had cost $2,100. Aug 4 Paid S400 for freight charges on the purchase of Aug 2. Aug 9 Sold merchandise that cost $3,600 for $5,200 cash. Aug 10 Purehased merchandise from Cimarron Corporation for $7.300 under eredit terms of 2/15, n/60, FOB destination. Aug 12 Received a 5600 credit memorandum acknowledging the return of merchandise purchased on August 10. Aug 14 Received the balance due from Harbison Co. for the eredit sale duted August 4. Aug 17 Paid the balance due te Zender Holdings. Aug 18 Purchased $1,750 of cleaning supplies from Davison Suppliers, terms /15. Aug 20 Sold merchandise that cost $2,700 to Bex Dole for $3,900 under eredit terms of 2/15, n/60, FOB shipping point. Aug 22 Issued a $500 credit memorandum ta Bes Dole for an allowance on goods sold oa August 20