st paul technology uses a perpetual inventory system the end of month unadjusted trial balance of st paul technology at january 31 2015 follows/

Additional data at January 31, 2015:
a. Office Supplies consumed during the month, $ 1,400. Half is selling expense, and the other half is administrative expense.
b. Depreciation for the month: building, $ 3,800; furniture, $ 4,600. One-fourth of depreciation is selling expense, and three-fourths is administrative expense.
c. Unearned revenue that has been earned during January, $ 4,420.
d. Accrued salaries, an administrative expense, $ 1,100.
e. Merchandise Inventory on hand, $ 63,460. St. Paul uses the perpetual inventory system.