Grouper Company, a manufacturer of small tools, provided the following information from its accounting records for the year ended December 31, 2017.

Additional information is as follows.

Prepare a schedule of adjustments as of December 31, 2017, to the initial amounts per Groupers accounting records. (If an amount reduces the account balance then enter either with a negative sign preceding the number, e.g. -15,000 or in parenthesis, e.g. (15,000).)