The fiscal year-end unadjusted trial balance for Adams Company is found on the trial balance tab. Adams Company uses a perpetual inventory system. It categorizes the following accounts as selling expenses: depreciation expense-store equipment, sales salaries expense, rent expense-selling space, store supplies expense, advertising expense. It categorizes the remaining expenses as general and administrative. Descriptions of items that require adjusting entries on January 31 follow. a. Store supplies still available at fiscal year-end amount to $2,350. b. Expired insurance, an administrative expense, for the fiscal year is $1,640. c. Depreciation expense on store equipment, a selling expense, is $6,100 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,430 of inventory is still available at fiscal year-end.