The trial balance for Oregon Bike Company, a business owned by Craig Moody, is shown on page 556. Year-end adjustment information is provided below. (a and b) Merchandise inventory costing $26,000 is on hand as of December 31, 20--.

(The periodic inventory system is used.)

(c) Supplies remaining at the end of the year, $2,500.

(d) Unexpired insurance on December 31, $1,820.

(e) Depreciation expense on the building for 20--, $6,400.

(f) Depreciation expense on the store equipment for 20--, $2,800.

(g) Unearned rent revenue as of December 31, $2,350.

(h) Wages earned but not paid as of December 31, $1,100.

REQUIRED
1. Complete the Adjustments columns, identifying each adjustment with its corresponding letter.
2. Complete the work sheet.
3. Enter the adjustments in a generaljournal.