The balances of the ledger accounts of Beldren Home Center as of December 31, the end of its fiscal year, are as follows: Cash Accounts Receivable Merchandise Inventory Supplies Prepaid Insurance Store Equipment Accumulated Depreciation, Store Equipment Office Equipment Accumulated Depreciation, Office Equipment Notes Payable Accounts Payable Unearned Rent A. P. Beldren, Capital A. P. Beldren, Drawing Sales Sales Returns and Allowances Purchases $10,592 43,962 120,838 1,570 2,628 35,924 29,420 10;436 1,720 5,000 29,822 3,200 120,532 29,000 653,000 9,748 519,374 Sales 653,000 Sales Returns and Allowances Purchases Purchases Returns and Allowances Purchases Discounts Freight In Wages Expense Interest Expense 9,748 519,374 12,440 8,634 24,724 54,200 772 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. (f) Dec, 31 Depreciation Expense, Office Equipment Accumulated Depreciation, Office Equipment 4 (g) Dec. 31 insurance Expense Prepaid Insurance (h) Dec. 31 Unearned Rent Rent Income