a. Store supplies still avallable at fiscal year-end amount to $2,750. b. Expired insurance, an administrative expense, for the fiscal year is $1,800. c. Depreciation expense on store equipment, a selling expense, is $6,900 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $11,280 of inventory is still available at fiscal year-end. For transactions 1-4 prepare the required adjusting journal entries. For transactions 5-8, prepare the required closing entries. Journal entry woritsheet a.) Store supplies still available at fiscal year-end amount to $2,750. Record the required adjusting entry, if any. Note: Enter debits before credits. Journal entry worksheet 123 6 7 8 Record the entry to close income statement accounts with credit balances. Note: Enter debits before credits. Journal entry worksheet Record the entry to close income statement accounts with debit balances. Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet