The following information also is avallable: 1. On January 1, the Office Supplies account had a $250 balance. On December 31 , an inventory count showed $200 of office supplies on hand. 2. The weekly (5-day) payroll of Ardery Company amounts to $2,000. All employees are paid at the close of business each Wednesday. A 2-day accrual is required for the current year. 3. Sales personnel travel cost reports indicate that $450 of advances had been used to pay travel expenses. 4. The income tax rate is 30% on current income and is payable in the first quarter of next year. The pretax income before the adjusting entries is $8,655. Date Transaction Apr. 1 Purchased a delivery van for $14,000, paying $1,000 down, and issuing a 1-year, 8% note payable for the $13,000 balance, It is estimated that the van has a 4-year life and an $800 residual value; the company uses straight-line depreciation. The interest on the note will be paid on the maturity date. May 15 Purchased $850 of office supplies. June 2 Purchased a 2-year comprehensive insurance policy for $720. Aug. 1 Recelved 6 month' rent in advance at $300 per month and recorded the $1,800 receipt as Rent Revenue. Sept. 15 Advanced $600 to sales personnel to cover their future travel costs. Nov. 1 Accepted a $5,000,6-month, 12% (annual rate) note receivable from a customer, the interest to be collected when the note is collected