Based on the following selected data, journalize the adjusting entries as of December 31 of the current year: a. Estimated uncollectible accounts at December 31, $11,520, based on an aging of accounts receivable. The balance of Allowance for Doubtful Accounts at December 31 was $1,200 (debit). b. The physical inventory on December 31, indicated an inventory shrinkage of $2,360. c. Prepaid insurance expired during the year, $16,300 d. Office Supplies used during the year, $2,800. e. Depreciation is computed as follows: Asset: Building Cost: $650,000 Residual Value: $0 Acquisition Date: Jan 2. Useful Life in Years: 50 Depreciation Method: Double-declining-balance Asset: Office Equipment Cost: $176,000 Residual Value: $16,000 Acquisition Date: Jan 3. Useful Life in Years: 5 Depreciation Method: Straight Line Asset: Store Equipment Cost: $80,000 Residual Value: $8,000 Acquisition Date: July 1. Useful Life in Years: 10 Depreciation Method: Straight Line f. A patent costing $36,000 when acquired on January 2 has a remaining legal life of eight years and is expected to have value for six years. g. The cost of mineral rights was $390,000. Of the estimated deposit of 650,000 tons of ore, 38,400 tons were mined and sold during the year. h. Vacation pay expense for December, $7,500 i. A product warranty was granted beginning December 1 and covering a one-year period. The estimated cost is 3% of sales, which totaled $1,350,000 in December j. Interest was accrued on the note receivable received on October 17 I want to make sure my adjusting entries are correct! Thanks