Enter the unadjusted trial balance on a $10-$column end$-$of$-$period spreadsheet $($work sheet$),$ and complete the spreadsheet using the following adjustment data.

a$.$ Merchandise inventory on May $31$

$$585,200$

b$.$ Insurance expired during the year

c$.$ Store supplies on hand on May $31$

$12,000$

d$.$ Depreciation for the current year

$4,000$

$14,000$

e$.$ Accrued salaries on May $31$:

Sales salaries

$$7,000$

Office salaries $q,13,600$

f$.$ The adjustment for customer refunds and allowances is $$60,000.$

If an amount box does not require an entry, leave it blank.

Palisade Creek Co$.$

End$-$of$-$Period Spreadsheet $($Work Sheet$)$