The trial balance for December 31, 20- has been entered below on the partial work sheet for Camping Supply Center. Required: 1. Complete the Adjustments columns using the following year-end adjustments information. Identify each adjustment with its corresponding letter. Based on a physical count, it was determined that merchandise inventory costing $21,700 is on hand as of December 31, 20--, Supplies remaining at the end of the year, $6,300. Unexpired insurance on hand at the end of the year, $2,200. Depreciation expense on the store equipment, $2,500. Depreciation expense on the building, $2,700. Uncarned Rental Revenue as of December 31, $3,200. Wages earned but not yet paid, $660. Complete the Adjusted Trial Balance columns of the work sheet. a./b. d. c. h. 2. 3. Journalize the adjusting entries. 423 Camping Supply Center Work Sheet (partial) For the year ended December 31, 20 Adjusted Trial Balance Debit Account Title Trial Balance Adjustments Debit Debit Credit Credit Credit Cash 38,400 10,200 Accounts Receivable Merchandise Inventory 30,720 8,520 Supplies Prepaid Insurance Store Equipment Accumulated Deprecistion Store Equipment Building Accumulated 5,760 25,560 8, 520 60,000 12, 000 DepreciationBuilding Land 54,000 Accounts Payable Wages Payable Sales Tax Payable Mortgage Payable Uneamed Rental Revenue Willie Kaplin, Capital Willie Kaplin, Drawing Income Summary 6,720 5,040 86, 400 7,500 109, 800 28,560 Sales 118, 440 Sales Returns and Allowances 2,952 Eamed Rental Revenue Purchases 37,920 Purchases Returns and Allowances Wages Expense Telephone Expense Supplies Expense Insurance Expense Utilities Expense 5,064 45,120 2,112 9,660 Depreciation Expense Store Equipment Depreciation Expense Building 359,484 359,484