The adjustment data as of September 30, 2016, the end of the fiscal year, for Diaz Company were as follows:

a.		Merchandise Inventory taken on September 30 was $64,800.
b.		The depreciation on the Delivery Truck for the month amounted to $780.
c.		The depreciation on the Forklift for the month amounted to $800.
d.		A physical count shows that Office Supplies used totaled $1,500.
e.		Insurance on hand at the end of September was $1,550.
f.		Accrued salaries on September 30 amounted to $2,050.
g.		Unearned Sales Revenue earned at the end of September was $12,600.
h.		Accrued interest on notes receivable, $300.
i.		Accrued interest on notes payable, $170.
j.		Unexpired office rent amounted to $6,110.

Date	Account Titles	Debit	Credit
a.	Sept. 30

b.	30

c.	30

d.	30

e.	30

f.	30

g.	30

h.	30

i.	30

j.	30