Listed below are the account titles used by Southside Mattresses, each

of which is identified by a letter. For the following adjustment:
The ending amount for Merchandise Inventory is $1,412.67 more
than the beginning amount.
Indicate the account to be debited.
a. Merchandise inventory f. Income Summary
b. Office Supplies g. Purchases
c. Pre-paid Insurance h. Insurance Expense
d. Accounts Payable i. Office supplies Expense
e. Federal Cooperate j. Federal Cooperate Income Tax
Income Tax Payable Expense

The account to be debited for the adjustment is f. Income Summary.