Beans Brewery in Bakersfield sells its craft beer in various keg sizes. Customers pay an $80 deposit for the keg and the taps when they buy beer for takeout. The deposit amount is double the cost of the kegs and taps, which are recorded on Beanss books as supply inventory. Beans started 2019 with a $42,000 liability for keg deposits. During January of 2019, kegs were returned and deposits refunded for $37,000. New keg deposits were taken in for $15,000, and keg deposits in the amount of $2,500 were forfeited.

Prepare all journal entries in 2019 related to the keg deposits.