At the end of May, the following adjustment data were assembled.

a. Merchandise inventory on May 31 $570,000

b. Insurance expired during the year 12,000

c. Store supplies on hand on May 31 4,000

d. Depreciation for the current year 14,000

e. Accrued salaries on May 31:

Sales salaries $7,000

Office salaries 6,600 13,600

f. The adjustment for customer returns and allowances is $60,000 for sales and $35,000 for cost of merchandise sold.

Journalize the adjustments