The Artisan Wines is a retail store selling vintage wines. On December 31, 2019, the firm's general ledger contained the accounts and balances below. All account balances are normal Accounts Receivable Prepaid Advertising Supplies Merchandise Inventory Store Equipment Accumulated Depreciation-Store Equipment Office Equipment Accumulated Depreciation Office Equipment Notes Payable, due 2020 Accounts Payable Wages Payable Social Security Tax Payable Medicare Tax Payable Unearned Seminar Fees Interest Payable Vincent Arroyo, Capital Vincent Arroyo, Drawing Income Summary 15,900 25,900 3.989 5,909 1,950 29, eea 2,795 11,400 33.600 15.010 158,470 91,900 1.900 Sales Discounts Seminar Fee Income Purchases Purchases Returns and Allowances Freight In Rent Expense Wages Expense Payroll Taxes Expense Depreciation Expense-Store Equipment Depreciation Expense-Office Equipment Advertising Expense Supplies Expense Interest Expense 14,100 24,000 3,324 ADJUSTMENTS: a.-b. Merchandise inventory at December 31, 2019, was counted and determined to be $12.900. C. The amount recorded as prepaid advertising represents $1,020 paid on September 1, 2019. for 12 months of advertising d. The amount of supplies on hand at December 31 was $145. e. Depreciation on store equipment was $3,350 for 2019 f. Depreciation on office equipment was $1,225 for 2019. g. Unearned Seminar Fees represent $11.400 received on November 1, 2019. for six seminars. At December 31, four of these seminars had been conducted. h. Wages owed but not paid at December 31 were $500. 1. On December 31, 2019, the firm owed the employer's social security tax (53100) and Medicare tax (5725) 1. The note payable bears interest at 6% per annum. One month's interest is owed at December 31, 2019