The balances of the ledger accounts of Beldren Home Center as of December 31, the end of its fiscal year, are as follows:
Cash ....................... $ 10,592
Accounts Receivable ................ 43,962
Merchandise Inventory ............... 120,838
Supplies ..................... 1,570
Prepaid Insurance ................. 2,628
Store Equipment .................. 35,924
Accumulated Depreciation, Store Equipment ...... 29,420
Office Equipment ................... 10,436
Accumulated Depreciation, Office Equipment ....... 1,720
Notes Payable .................. 5,000
Accounts Payable .................. 29,822
Unearned Rent ................... 3,200
A. P. Beldren, Capital ................ 120,532
A. P. Beldren, Drawing .............. 29,000
Sales ...................... 653,000
Sales Returns and Allowances ............ 9,748
Purchases .................... 519,374
Purchases Returns and Allowances .......... 12,440
Purchases Discounts ............... 8,634
Freight In ................... 24,724
Wages Expense .................. 54,200
Interest Expense ................ 772

Data for the adjustments are as follows:
a– b. Merchandise Inventory at December 31, $ 102,765.
c. Wages accrued at December 31, $ 1,834.
d. Supplies inventory (on hand) at December 31, $ 645.
e. Depreciation of store equipment, $ 5,782.
f. Depreciation of office equipment, $ 1,791.
g. Insurance expired during the year, $ 845.
h. Rent earned $ 2,500.

Required
1. Complete the work sheet after entering the account names and balances onto the work sheet.
2. Journalize the adjusting entries on journal page 16.