Adjusting entries are:
(1) Cost Of Goods Sold Dr. $302,990
To Merchandise Inventory $302,990
(2) Depreciation Expense Dr. $12,750
To Accumulated Depreciation $12,750
(3) Supplies Expense Dr. $10,265
To Supplies Inventory $10,265
(4) Insurance Expense Dr. $4,660
To Prepaid Insurance $4,660
(5) Interest Expense Dr. $3,730
To Accrued Interest $3,730
(6) Sales Salaries Dr. $3,575
To Accrued Sales Salaries $3,575
(7) Interest Receivable Dr $390
& ...