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 1. Complete the work sheet after entering the account names and balances onto the work sheet. 2. Journalize the adjusting entries on journal page 16.