The following accounts appear in the ledger of Celso and Company as of June 30 , the end of this fiscal year. The data needed for the adjustments on June 30 are as follows: a-b. Merchandise inventory, June 30, $54,600. c. Insurance expired for the year, $475. d. Depreciation for the year, $4,380. e. Accrued wages on June 30,$1,492. f. Supplies on hand at the end of the year, $100. Required: Joumalize the adjusting entries. GENERAL. JOURNAL