Tb figures
Merchandise inventory 27,050
Unearned sales revenue 4,000
Sales 263,770
Cost of goods sold 171,225

Adjustment data
Unearned sales revenue of $975 is still unearned at December 31, 2011
On the sales that were unearned cost of goods were $2,000
A physical count of merchandise inventory indicates 23,800 on hand as at December 31, 2011

I did the following adjustments:

Merchandise inventory 21,800 (27050-2000-3250)
Unearned sales revenue 975 (4000-975)
Cost of goods sold 176475 (171225+2000+3250)
Sales 266795 (263770+3025)

Did I do the correct adjustments?