From the following trial balance, complete a worksheet for Jim€™s Hardware of Halifax:

Assumptions
a. and b. Ending inventory on December 31 is calculated at $315
c. Insurance expired, $150
d. Amortization expense on store equipment, $60
e. Accrued wages, $90

JIM'S HARDWARE TRIAL BALANCE DECEMBER 31, 2012 r. 786 00 1152 00 60000 68400 r. Cash Accounts Receivable Merchandise Inventor Prepaid Insurance Store Equipment Accumulated Amortization, Store Equipment Accounts Payable Jim Spool, Capital Income Summar Sales Sales R Sales Discounts Purchases Purchases Discounts Purchases Returns and Allowances Wages Expense Rent Expense Telephone Expense Miscellaneous Expense 2160 00 660 00 516 00 163 200 1104000 54600 216 00 525600 eturns and Allowances 168 00 102 00 1716 00 79200 114 00 9600 1411800 1411800