Adjustments: a. Expiration of $600.00 of prepaid insurance b. Use of $1,200.00 of store supplies c. Use of $1,800.00 of office supplies d. Amortization of the store equipment for $3,000.00 e. Amortization of the office equipment for $700.00 f. Accrual of $300.00 of unpaid office salaries and $500.00 of unpaid store salaries g. Physical count of merchandise inventory revealed $21,000.00 on hand