Refer to the data and information in Problem.
In Problem, The following unadjusted trial balance is prepared at fiscal year-end for Helix Company.

Rent expense and salaries expense are equally divided between selling activities and the general and administrative activities. Helix Company uses a perpetual inventory system.
Required
Prepare adjusting journal entries to reflect each of the following:
a. Store supplies still available at fiscal year-end amount to $2,550.
b. Expired insurance, an administrative expense, for the fiscal year is $1,450.
c. Depreciation expense on store equipment, a selling expense, is $1,975 for the fiscal year.
d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,300 of inventory is still available at fiscal year-end.
Prepare and complete the entire 10-column work sheet for Helix Company. Follow the structure of Exhibit 4B.1 in Appendix 4B.

HELIX COMPANY Unadjusted Trial Balance January 31, 2009 Debit Credit 28,750 13,000 5,500 2,400 42,600 Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accumulated depreciation-Store equipment Accounts payable Common stock Retained earnings Dividends Sales Sales discounts Sales returns and allowances Cost of good sold Depreciation expense -Store equipment Salaries expense Insurance expense Rent expense Store supplies expense Advertising expense Totals $ 19,750 14,000 19,000 20,000 2,000 115,800 1,900 2,300 38,000 27,400 15,000 9,700 $188,550 $188,550