The balances of the ledger accounts of Beldren Home Center as of December 31, the end of its fiscal year, are as follows:

Cash	$ 10,592
Accounts Receivable	43,962
Merchandise Inventory	120,838
Supplies	1,570
Prepaid Insurance	2,628
Store Equipment	35,924
Accumulated Depreciation, Store Equipment	29,420
Office Equipment	10,436
Accumulated Depreciation, Office Equipment	1,720
Notes Payable	5,000
Accounts Payable	29,822
Unearned Rent	3,200
A. P. Beldren, Capital	120,532
A. P. Beldren, Drawing	29,000
Sales	653,000
Sales Returns and Allowances	9,748
Purchases	519,374
Purchases Returns and Allowances	12,440
Purchases Discounts	8,634
Freight In	24,724
Wages Expense	54,200
Interest Expense	772

Data for the adjustments are as follows:

a-b.	Merchandise Inventory at December 31, $102,765.
c.	Wages accrued at December 31, $1,834.
d.	Supplies inventory (on hand) at December 31, $645.
e.	Depreciation of store equipment, $5,782.
f.	Depreciation of office equipment, $1,791.
g.	Insurance expired during the year, $845.
h.	Rent earned, $2,500.

Required:

Complete the work sheet. If an amount is zero, enter "0".

Beldren Home Center
Work Sheet
For Year Ended December 31, 20--
		TRIAL BALANCE		ADJUSTMENTS		INCOME STATEMENT		BALANCE SHEET
	ACCOUNT NAME	DEBIT	CREDIT	DEBIT	CREDIT	DEBIT	CREDIT	DEBIT	CREDIT
1	Cash									1
2	Accounts Receivable									2
3	Merchandise Inventory									3
4	Supplies									4
5	Prepaid Insurance									5
6	Store Equipment									6
7	Accumulated Depreciation, Store Equipment									7
8	Office Equipment									8
9	Accumulated Depreciation, Office Equipment									9
10	Notes Payable									10
11	Accounts Payable									11
12	Unearned Rent									12
13	A. P. Beldren, Capital									13
14	A. P. Beldren, Drawing									14
15	Sales									15
16	Sales Returns and Allowances									16
17	Purchases									17
18	Purchases Returns and Allowances									18
19	Purchases Discounts									19
20	Freight In									20
21	Wages Expense									21
22	Interest Expense									22
23										23
24	Income Summary									24
25	Wages Payable									25
26	Supplies Expense									26
27	Depreciation Expense, Store Equipment									27
28	Depreciation Expense, Office Equipment									28
29	Insurance Expense									29
30	Rent Income									30
31										31
32	Net Income									32
33										33
34										34
35										35

Journalize the adjusting entries on journal page 16.

GENERAL JOURNAL				PAGE 16
DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
20--	Adjusting Entries
(a) Dec. 31
(b) Dec. 31
(c) Dec. 31
(d) Dec. 31
(e) Dec. 31
(f) Dec. 31
(g) Dec. 31
(h) Dec. 31