Data for the adjustments are as follows:

a$-$b$.$ Merchandise Inventory at December $31,$$$102,765.$

c$.$ Wages accrued at December $31,$$$1,834.$

d$.$ Supplies inventory $($on hand$)$ at December $31,$ $$645.$

e$.$ Depreciation of store equipment, $$5,782.$

f$.$ Depreciation of office equipment, $$1,791.$

g$.$ Insurance expired during the year, $$845.$

h$.$ Rent earned, $$2,500.$

Required:

Complete the work sheet after entering the account names and balances onto the work sheet.

Journalize the adjusting entries.The balances of the ledger accounts of Beldren Home Center as of December $31,$ the end of its fiscal year, are as