Use the following information from the Adjustments columns of a 10-column work sheet.

		Adjustments
No.	Account Title	Dr.					Cr.
109	Interest receivable		(d)	$	627
124	Office supplies							(b)	$	1,714
128	Prepaid insurance							(a)		964
164	Accumulated depreciationOffice equipment							(c)		3,300
209	Salaries payable							(e)		707
409	Interest revenue							(d)		627
612	Depreciation expenseOffice equipment		(c)		3,300
620	Office salaries expense		(e)		707
636	Insurance expenseOffice equipment		(a)		463
637	Insurance expenseStore equipment		(a)		501
650	Office supplies expense		(b)		1,714
	Totals			$	7,312				$	7,312
1. Record insurance expense for office equipment and store equipment. 2. Record office supplies expense. 3. Record the deprciation of office equipment 4. Record the accrual of interest income. 5. Record the accrual of office salaries expense.