Center. Required: Complete the Adjustments columns using the following year-end adjustments information. Identify each adjustment with its corresponding letter. a/. Based on a physical count, it was determined that merchandise inventory costing $21,700 is on hand as of December 31,20-, c. Supplies remaining at the end of the year, $6,300. d. Unexpired insurance on hand at the end of the year, $2,200. e. Depreciation expense on the store equipment, $2,500. f. Depreciation expense on the building, $2,700. Unearned Rental Revenue as of December 31, $3,200. h. Wages earned but not yet paid, $660. 2. Complete the Adjusted Trial Balance columns of the work sheet