Give the adjusting entries

1. Merchandise inventory at the end of the year,P84,400

2. Office Supplies used amounted to P3,450 Unused store supplies amounted to P6,000

3. 25% of the Prepaid Rent is used as of the end of the year Half of the Prepaid Insurance has expired

4. Office Equipment were depreciated at 10% per year Store Equipment has a useful life of 5years

5. Accrued Expenses

Utilities P4,320; Store Salaries, P3,500; Interest P16,250

6. Allowance of Uncollectible accounts is to be 10% of Receivables