The balances of the ledger accounts of Pelango Furniture as of December 31, the end of its fiscal year, are as follows:

Cash	$12,486
Accounts Receivable	38,804
Merchandise Inventory	119,747
Supplies	1,834
Prepaid Insurance	2,489
Store Equipment	32,665
Accumulated Depreciation, Store Equipment	26,362
Office Equipment	11,331
Accumulated Depreciation, Office Equipment	3,381
Notes Payable	6,042
Accounts Payable	23,343
Unearned Rent	3,170
L. Pelango, Capital	124,981
L. Pelango, Drawing	28,162
Sales	642,890
Sales Returns and Allowances	8,926
Purchases	518,642
Purchases Returns and Allowances	12,395
Purchases Discounts	8,659
Freight In	22,781
Wages Expense	52,572
Interest Expense	784

Data for the adjustments are as follows:

a-b.	Merchandise Inventory at December 31, $104,275.
c.	Wages accrued at December 31, $930.
d.	Supplies inventory (on hand) at December 31, $752.
e.	Depreciation of store equipment, $4,977.
f.	Depreciation of office equipment, $1,518.
g.	Insurance expired during the year, $941.
h.	Rent earned, $2,460.

Required:

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

Journalize the adjusting entries on journal page 16.