Journalize the following entries.

Trial Balance Dr. Cr. 8,605 49,822 32,748 4,800 1,750 27,420 10,960 44,682 32,000 25,904 Account Cash Accts Receivable Merch. Inventory Prepaid Insurance Selling Supplies Store Equipment Acc. Depreciation Accounts Payable Salaries Payable Capital Stock Retained Eamings Dividends Sales Cost of Goods Sold Sales Salaries Exp. Advertising Exp. Selling Supplies Exp. Depreciation Exp. - Store Admin. Salaries Exp. Office Rent Expense Utilities Exp. Insurance Exp. Interest Revenue 4,000 165,120 102,934 11,670 8,174 25,620 1,245 780 902 a $400 of Prepaid Insurance has expired. (This was done for you as an example to follow.) b Accrue Salaries for the Sales staff ($750) and for the Administrative employees ($1,650) c Depreciate Store Equipment for one month using Straight Line. Useful Life 60 months, $0 Residual Value d The Selling Supplies balance at the end of the month is $250. Accrue Sales of $800 for unbilled shipments at the end of the month. The related Cost of Merchandise Sold was carried in inventory at $736. (Perpetual inventory system) e