Enter the beginning balances in the Study Guide with Working Papers. Post the following adjusting entries (be sure to cross-reference back to the journal) that came from the Adjustment columns of the worksheet.

General Journal Page 3 Date 2012 PR - Dr. Account Titles and Description Cr. Dec. 31 Insurance Expense 600 Prepaid Insurance 600 Insurance expired 31 Supplies Expense Store Supplies Supplies used 400 400 31 Amortization Expense, Store Equipment 0 Accum. Amortization, Store Equipment 900 Estimated amortization 31 Salaries Expense 0 l Accrued Salaries 500 Accrued salaries LEDGER ACCOUNTS BEFORE ADJUSTING ENTRIES POSTED Prepaid Insurance 115 Insurance Expense 510 18 Store Supplies 116 Amortization Expense, Store Equipment 512 ccumulated Amortization, Store Equipment 119 Supplies Expense 514 13 Accrued Salaries 210 Salaries Expense 516