The following are several transactions of Ardery Company thatoccurred during the current year and were recorded in permanent(that is, balance sheet) accounts unless indicated otherwise:

Date	Transaction
Apr. 1	Purchased a delivery van for $16,000, paying $1,000 down, andissuing a 1-year, 6% note payable for the $15,000 balance. It isestimated that the van has a 4-year life and an $800 residualvalue; the company uses straight-line depreciation. The interest onthe note will be paid on the maturity date.
May 15	Purchased $800 of office supplies.
June 2	Purchased a 2-year comprehensive insurance policy for$1,200.
Aug. 1	Received 6 months' rent in advance at $300 per month andrecorded the $1,800 receipt as Rent Revenue.
Sept. 15	Advanced $600 to sales personnel to cover their future travelcosts.
Nov. 1	Accepted a $6,000, 6-month, 10% (annual rate) note receivablefrom a customer, the interest to be collected when the note iscollected.

The following information also is available:

1.	On January 1, the Office Supplies account had a $250 balance.On December 31, an inventory count showed $180 of office supplieson 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. A2-day accrual is required for the current year.
3.	Sales personnel travel cost reports indicate that $500 ofadvances had been used to pay travel expenses.
4.	The income tax rate is 30% on current income and is payable inthe first quarter of next year. The pretax income before theadjusting entries is $8,655.

Required:

On the basis of the above information, prepare journal entriesto record whatever adjustments are necessary to bring the accountsup to date on December 31.