From the following trial balance and additional data, complete a worksheet for Corocan Tile Company of Cranbrook for the 12-month period ending October 31, 2013.
COROCAN TILE COMPANY
TRIAL BALANCE
OCTOBER 31, 2013

Additional Data
a. and b. Ending merchandise inventory on October 31, $11,416
c. Supplies on hand, $357.10
d. Insurance expired, $609.33
e. Amortization expense on equipment for the year ending October 31, 2013, is calculated assuming a life of six years, residual value of $1,500, straight-line method.
f. Advertising bill received, $500, plus GST of $25.00
g. Employees had worked for 62 hours at an average of $18 per hour at fiscal year-end but will receive this pay in November.

Cr. r. 171040 20000 Cash Petty Cash Accounts Receivable Beginning Merchandise Inventory, November 1 13467 00 Supplies Prepaid Insurance 4316 70 733 00 91400 748 52 7820 00 GST Prepaid Tile Cutting Equipment Accumulated Amortization, Equipment Accounts Payable GST Collected Income Tax Payable CPP Payable El Payable Winnie Corocan, Capital Winnie Corocan, Withdrawals Income Summary Sales Sales Returns and Allowances Sales Discounts Purchases Purchases Discounts Purchases Returns and Allowances Freight-In Salaries Expense Payroll Taxes Expense Interest Expense 1755 55 16782 40 1673 58 177100 24620 37380 639544 633800 6906673 1388 24 71542 42772 64 882 30 51286 425 70 1587000 142600 61 4 24 le 99459 86 9945986