Refer to your Trial Balance before adjustments to verify adjustments: The physical inventory of merchandise at the close of business on December 31, 2021 showed $25,822.50 Office Supplies on hand on December 31, $1,500 Insurance expired for the month of December, $250 Depreciation expense for 2021: (You can enter a compound entry) Office Equipment Building Display Cases $8,535 7,500 1,000 Accrued salaries at December 31, $7,000 (no need to record payroll taxes) Accrued interest at December 31, $400 Accrued property tax For November and December but payable in April 2022, $1,139 Income tax for 2020 is $24,000 payable April 2022. Management has decided to increase the Allowance for Uncollectible Accounts by $200.