The trial balance of Swenson Company as of December 31, the end of its current fiscal year, is as follows:

Here are the data for the adjustments.
s a-b. Merchandise Inventory at December 31, $66,832.56.

c. Supplies inventory, $396.40.

d. Insurance expired, $360.

e. Salaries accrued, $563.

f. Depreciation of store equipment, $3,880.
Instructions Complete the work sheet after entering the account names and balances into the work sheet.

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Cash Swenson Company Trial Balance December 31, 19- ACCOUNT NAME Merchandise Inventory Store Supplies Prepaid Insurance DEBIT 956392 635 22 84 144112 96000 CREDIT Store Equipment Accumulated Depreciation, Store Equipment Accounts Payable 3748000 2432000 14578 80 Sales Tax Payable 24336 D. N. Swenson, Capital D. N. Swenson, Drawing Sales 55630 00 2944000 179036 74 Sales Returns and Allowances 144304 Purchases 7636846 Purchases Returns and Allowances 1878 94 Purchases Discount 1497 90 Freight In Salary Expense Rent Expense Miscellaneous Expense 1440000 103256 277 185 74 277185 74 487500 3665880