Cash $$16,579$

Accounts Receivable $15,214$

Merchandise Inventory $55,515$

Store Supplies $1,622$

Prepaid Insurance $3,282$

Store Equipment $25,176$

Accumulated Depreciation, Store Equipment $3,862$

Accounts Payable $14,584$

M$.$ E$.$ Sheldon, Capital $128,410$

M$.$ E$.$ Sheldon, Drawing $36,076$

Sales $227,791$

Sales Returns and Allowances $2,495$

Purchases $172,275$

Purchases Returns and Allowances $2,367$

Purchases Discounts $3,526$

Freight In $7,934$

Wages Expense $24,822$

Advertising Expense $6,177$

Rent Expense $13,373$

The data needed for adjustments on January $31$ are as follows:

a$-$b$.$ Merchandise inventory, January $31,$ $$55,492.$

c$.$ Insurance expired for the year, $$1,306.$

d$.$ Depreciation for the year, $$5,511.$

e$.$ Accrued wages on January $31,$ $$1,582.$

f$.$ Supplies used during the year $$1,533.$