From the following trial balance and additional data, complete the work- sheet for Gwendolyn€™s Archery Sales Company of Moncton.
GWENDOLYN€™S ARCHERY SALES COMPANY
TRIAL BALANCE
APRIL 30, 2013

Additional Data
a. and b. Ending merchandise inventory on April 30, 2013, $26,407.30
c. Supplies on hand at end of April, $412.68
d. A calculation showed that $531.40 of prepaid insurance was the correct amount at year end.
e. Amortization expense on equipment for the year ending April 30, 2013, was calculated using the straight-line method, seven-year life with a residual value of $450.
f. Utilities bill received $110, plus GST of $5.50
g. At year-end, employees had worked but not been paid for a total of 120 hours at an average of $14 per hour.

r. Cr. Cash Petty Cash Accounts Receivable Beginning Merchandise Inventory, May 1 Supplies on Hand Prepaid Insurance GST Prepaid Equipment Accumulated Amortization, Equipment Accounts Payable GST Collected Income Tax Payable CPP Payable El Payable Gwen Sterling, Capital Gwen Sterling, Withdrawals Income Summary Sales Sales Returns and Allowances Sales Discounts Purchases Purchases Discounts Purchases Returns and Allowances Freight-In Salaries Expense Payroll Taxes Expense Advertising Expense Rent Expense Utilities Expense 2467 93 75 00 764 82 17368 44 896 26 1158 20 145876 8975 00 5762 14 21479 50 244470 97470 36712 19008 11373 06 845000 78422 76 467 13 472 38 5638158 78240 1328 37 376 82 14762 80 257284 372000 944 26 12312483 12312483