Adjusting Entries On May 31, the following data were accumulated to assist the accountant in preparing the adjusting entries for Dependable Realty. a. Fees accrued but unbilled at May 31 are $9,110. b. The supplies account balance on May 31 is $3,000. The supplies on hand at May 31 are $860. c. Wages accrued but not paid at May 31 are $1,150. d. The unearned rent account balance at May 31 is $8,940, representing the receipt of an advance payment on May 1 of three months' rent from tenants. e. Depreciation of office equipment is $1,520.

For each of the following cases determine the ending balance in the inventory account. (hint: first, determine the total cost of inventory available for sale. next, subtract the cost of the inventory sold to arrive at the ending balance.)a. jill’s dress shop had a beginning balance in its inventory account of $40,000. during the accounting period jill’s purchased $75,000 of inventory, returned $5,000 of inventory, and obtained $750 of purchases discounts. jill’s incurred $1,000 of transportation-in cost and $600 of transportation-out cost. salaries of sales personnel amounted to $31,000. administrative expenses amounted to $35,600. cost of goods sold amounted to $82,300.b. ken’s bait shop had a beginning balance in its inventory account of $8,000. during the accounting period ken’s purchased $36,900 of inventory, obtained $1,200 of purchases allowances, and received $360 of purchases discounts. sales discounts amounted to $640. ken’s incurred $900 of transportation-in cost and $260 of transportation-out cost. selling and administrative cost amounted to $12,300. cost of goods sold amounted to $33,900.a& b. cost of goods avaliable for sale? ending inventory?