In the Adjustments columns of the work sheet, record the following adjusting entries: For merchandise inventory: Debit Income Summary and credit Merchandise Inventory (to remove the beginning inventory); then debit Merchandise Inventory and credit Income Summary (to enter the ending inventory). For unearned revenue: Debit the unearned revenue account and credit the revenue account (to record revenue earned) For supplies used: Debit Supplies Expense and credit Supplies. For expired insurance: Debit Insurance Expense and credit Prepaid Insurance. For depreciation: Debit Depreciation Expense and credit Accumulated Depreciation. For accrued wages or salaries: Debit Wages Expense or Salaries Expense and credit Wages Payable or Salaries Payable. Following are the adjustment data for Bruno Company: a-b. Merchandise inventory (ending), $1,045. c. Professional fees earned, $32,100. d. Supplies inventory (on hand), $1,415. e. Insurance expired, $750. f. Depreciation of office equipment, $300. g. Wages accrued, $630. Record these data in the Adjustments column of the following work sheet. If an amount is zero, enter "0