Enter the following prepaid, inventory, and accrual adjustments in the adjustments columns of the worksheet:
a) bad debt expense- $118
b) physical inventory: merchandise- $21,056 store supplies- 1,136 office supplies- 492
c) insurance expense: store- $753 office- 441
d) property tax expense: store- $1356 office- 486
e) depreciation expense: store equipment- $1,350 office equipment- 738 buildings- 8,122
f) payroll tax expense: store- $43 office- 42
g) payroll expense: store- $570 office- 319

What accounts should I debit and credit for each of these?