The following accounts are from the Fashion Store worksheet dated December 31 of the current year:

Cash	$ 8,250
Accounts Receivable	21,400
Merchandise Inventory	48,700
Supplies	3,106
Prepaid Insurance	2,380
Store Equipment	29,400
Accumulated Depreciation, Store Equipment	8,630
Accounts Payable	16,350
L. John, Capital	157,900
L. John, Drawing	32,570
Sales	203,842
Sales Returns and Allowances	1,770
Purchases	146,910
Purchases Returns and Allowances	3,527
Purchase Discounts	2,615
Freight In	6,947
Wages Expense	28,400
Advertising Expense	3,219
Rent Expense	19,200

The data needed for adjustments on December 31 are as follows:

a and b. Merchandise Inventory, March 31, $46,250.

3. Insurance expired for the year, $1,580.
4. Depreciation for the year, $4,230.
5. Accrued wages on January 31, $2,513.
6. Supplies used during the year $950.

Instructions: Use t-accounts to assist in calculation the below items.

Please Journalize the Adjusting Entries.