The partial work sheet shown below is taken from the books of Stark Street Computers, a business owned by Logan Cowart, for the year ended December 31, 20--.

REQUIRED

1. Determine the adjusting entries by analyzing the difference between the adjusted trial balance and the trial balance.

2. Journalize the adjusting entries in a generaljournal.

Stark Street Computers Work Sheet (Partial) For Year Ended December 31, 20 - ADNISTMENTS ADAISTED TAL BALANCE TRAL BALANCE ACCOUNT HILI RENT DERT CRENT DEHIT CREDIT DERT 18 0 0 0 00 11 00 0 00 35 0 00 00 28 20 0 1225 00 27 0 0 0 00 48 0 0 0 00 18 0 00 00 11 0 0 0 00 25 0 00 00 8000 0 5400 00 27 0 0 0 00 48 0 00 00 Cash Accounts Receivable Merchandise Inventory Supplies Prepaid Insurance Land Building Accum. Depr.-Building Store Equipment Accum. Depr.-Store Equipment Accounts Payable 20 0 00 00 27 0 00 00 33 0 00 00 33 0 0 0 00 87 00 00 12 800 00 6 4 00 00 6 400 00 Wages Payable 1300 00 Sales Tax Payable 5 7 00 00 8 200 00 44 0 0 0 00 80 0 25 00 570000 1 8 00 00 44 0 00 00 Uneamed Repair Revenue Mortgage Payable L Cowart, Capital L Cowart, Drawing Income Summary Sales 80 0 25 00 35 0 0 0 00 25 0 0 0 00 35 0 00 00 0 00 00 35 122 0 0 0 00 122 0 00 00 2 250 00 2250 00 Sales Returns and Allowances Repair Revenue 6 400 00 29 75 0 00 29 750 00 Purchases Purchases Returns and Allowances Purchases Discounts Freight-In Wages Expense Advertising Expense Supplies Expense Telephone Expense 1 850 00 1850 00 1425 00 1425 00 3200 00 38 3 0 0 00 4125 00 518 0 00 1650 00 9150 00 417 5 00 700 0 00 4100 00 775 00 345 70 0 00 345 7 00 00 3200 00 37 0 0 0 00 4125 00 1650 00 9150 00 Utilities Expense Insurance Expense Depr. Expense-Building Depr. Expense-Store Equipment Miscellaneous Expense 775 00 298 300 00 298 30 0 00