You are engaged to audit the Ferrick Corporation for the year ended December 31, 2015. Only merchandise shipped by the Ferrick Corporation to customers up to and including December 30, 2015, has been eliminated from inventory. The inventory as determined by physical inventory count has been recorded on the books by the company's controller. No perpetual inventory records are maintained. All sales are made on an FOB-shipping point basis. You are to assume that all purchase invoices have been correctly recorded. The following lists of sales invoices are entered in the sales journal for the months of December 2015 and January 2016, respectively. Cost of Merchandise Sales Invoice Sales Invoice Date Amount Date Shipped Sold December 2015 a. $ 3,000 Dec. 21 $ 2,000 Dec. 31 b. 2,000 Dec. 31 800 Dec. 13 C. 1,000 Dec. 29 600 Dec. 30 d. e. 4,000 Dec. 31 2,400 Jan. 9 10,000 Dec. 30 5,600 Dec. 29 January 2016 f. $ 6,000 Dec. 31 $ 4,000 Dec. 30 g. 4,000 h. 8,000 Jan. 2 Jan. 3 2,300 Jan. 2 5,500 Dec. 31 *Shipped to consignee. Required: Prepare necessary adjusting entries for the following events. (Leave no cells blank. If no entry is required, select "No journal entry required" in the account field and enter zero (0 in the amount field. Omit the "$" sign in your response.) Event . General Journal Cost of merchandise sold Inventory Credit Debit 2,000 2,00 b. No journal entry required No journal entry required C. No journal entry required No journal entry required d. Accounts payable -4,000 Sales -4,000 e. Accounts receivable -10,000 Sales -10,000 Cost of merchandise sold -5,600 Inventory -5,600 f. Accounts receivable 6,000 Sales 6,000 h. Accounts receivable 8,000 Sales 8,000 Cost of merchandise sold 5,500 Inventory 5,500