Use the following information to complete the partial worksheet for Bill's Company. Record the appropriate adjusting entries using the data below and extend the balances over to the adjusted trial balance columns.

Merchandise inventoryending $10

Store supplies on hand 3

Depreciation on store equipment 2

Accrued salaries 1

Bills Company Partial Worksheet For the Year Ended December 31st, 2012
Account Titles	Trial Balance		Adjustments		Adjusted Trial Balance
	Debit	Credit	Debit	Credit	Debit	Credit
Merchandise Inv.	16
Store Supplies	10
Store Equipment	20
Accum. Depr. Store Equip.		6
Salaries Payable
Income Summary
Salary Expense	10
Depreciation Expense
Store Supplies Exp.