Journalize the necessary adjusting entries for the following (partial) trial balance. Based on a physical count, the ending merchandise inventory is $67,000. Unearned revenue at year-end was $4,230. 
Definitions:
Engrossed
Deeply absorbed or completely occupied with something, to the point of being unaware of anything else.
Clattering
The act of making a series of loud, rattling sounds, as when objects strike against each other.
Hue
A color or shade, the aspect of color which is determined by the wavelength of light.
Wavelength
The distance between successive crests of a wave, especially points in a sound wave or electromagnetic wave, which determines its color and energy.
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