=+4 . At the end of July, the following adjustment data were assembled. Analyze and use these data to complete (5) and (6).

a. Merchandise inventory on July 31 $589,850

b. Insurance expired during the year 12,500

c. Store supplies on hand on July 31 4,700

d. Depreciation for the current year 18,800

e. Accrued salaries on July 31:

Sales salaries $4,400 Office salaries 2,700 7,100 ______