John Neff owns and operates Waikiki Surf Shop. A year-end trial balance is provided is shown below.

Waikiki Surf Shop

UNADJUSTED TRIAL BALANCE

December 31, 20--

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	30,000.00
2	Accounts Receivable	22,500.00
3	Merchandise Inventory	57,000.00
4	Supplies	2,700.00
5	Prepaid Insurance	3,600.00
6	Land	15,000.00
7	Building	135,000.00
8	Accumulated Depreciation-Building		24,000.00
9	Store Equipment	75,000.00
10	Accumulated Depreciation-Store Equipment		22,500.00
11	Notes Payable		7,500.00
12	Accounts Payable		15,000.00
13	Wages Payable
14	Unearned Boat Rental Revenue		33,000.00
15	J. Neff, Capital		233,700.00
16	J. Neff, Drawing	30,000.00
17	Income Summary
18	Sales		300,750.00
19	Sales Returns and Allowances	1,800.00
20	Boat Rental Revenue
21	Purchases	157,500.00
22	Purchases Returns and Allowances		1,200.00
23	Purchases Discounts		1,500.00
24	Freight-In	450.00
25	Wages Expense	63,000.00
26	Advertising Expense	11,250.00
27	Supplies Expense
28	Phone Expense	5,250.00
29	Utilities Expense	18,000.00
30	Insurance Expense
31	Depreciation Expense-Building
32	Depreciation Expense-Store Equipment
33	Miscellaneous Expense	10,875.00
34	Interest Expense	225.00
35	Totals	639,150.00	639,150.00

Year-end adjustment data for the Waikiki Surf Shop are shown below.

(a and b)	A physical count shows merchandise inventory costing $45,000 on hand as of December 31, 20--. Neff uses the periodic inventory system.
(c)	Supplies remaining at the end of the year, $600.
(d)	Unexpired insurance on December 31, $900.
(e)	Depreciation expense on the building for 20--, $6,000.
(f)	Depreciation expense on the store equipment for 20--, $4,500.
(g)	Wages earned but not paid as of December 31, $675.
(h)	Unearned boat rental revenue as of December 31, $3,000.

Required:

1.	Prepare a year-end work sheet.
2.	Journalize the adjusting entries.