In the General Ledger module, select General Journal under the Tasks menu on the top menu bar, to record the adjusting entries for the following adjustment information shown in the End-of-Fiscal-Period. Enter Adj. Ent. in the Refer. column of each journal entry. End-of-Fiscal-Period Adjustment Information, December 31 Uncollectible accounts expense is estimated at 0.25% of sales on account. Sales on account for the year equal $117,816.37. - Merchandise inventory. $575,021.45 - Office supplies inventory. $456.06 - Store supplies inventory. $1,600.00 - Value of prepaid insurance: $2,720.00 - Annual depreciation expense-office equipment: $5,610.00 - Annual depreciation expense-store equipment: $5,118.25