If

Store Supplies- 21,000

Office Supplies- 18,000

Entry

11/10 One-third of store supplies and 30% of office supplies remain unused as of year-end.

11/30 Store furniture and fixtures are expected to have a 10-year useful life with 20% salvage

value.Office equipment is expected to have a five-year useful life with no residual value.

All fixed assets were purchased at the beginning of the year and are depreciated using the

straight-line method.

How would you journalize this?