1. Salaries in the amount of 51 000 have accrued on Feb. 8
2. Insurance coverage with premiums of 2 000 has expired at month-end. 3. Depreciation on the building and on the equipment for the month amounted to 9 000 and 12 000 respectively. 4. Supplies on hand at month-end amounted to 14 000. 5. A count of the merchandise inventory on Feb. 28 amounted to 397 000.