I am having trouble adjusting these entries:

a. Merchandise Inventory on July 31... $565,000

The beginning balance was $602,400. After I completed the journal entries, I got $563,680. Now I am having trouble adjusting it. I don't know what to debit or credit?

This is the only one I am having trouble adjusting.

We need more information!

The difference between your beginning and ending Merchandise Inventory account is Cost Of Goods Sold, so your djusting entry will be:
Deibit Cost of Goods Sold (GOGS) for the difference between your beginning and ending Merchandise Inventory
Credit Merchandise Inventory for the same amount

Get back to entries review all entries you might have entry of ommission.