From the trial balance in Figure 11.14, complete a worksheet for Jabar's Hardware. Assume the following:
a./b. Ending inventory on December 31 is calculated at $270.
c. Insurance expired, $180.
d. Depreciation on store equipment, $90.
e. Accrued wages, $100.

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ABAR'S HARDWARE TRIAL BALANCE DECEMBER 31, 201x Balance Account Cr 71 00 12 2 700 7 5 00 93 00 21 60 00 Cash Accounts Receivable Merchandise Inventory Prepaid Insurance Store Equipment Accumulated Depreciation, Store Equipment Accounts Payable Jabar Spool, Capital Income Summary Hardware Sales Hardware Sales Returns and Allowances Hardware Sales Discount Purchases Purchases Discounts Purchases Returns and Allowances Wages Expense Rent Expense Telephone Expense Miscellaneous Expense 68000 1596 00 110 60 00 55800 13 00 24 00 52 7 200 184 00 10800 1740 00 92 00 35 00 3400 Totals 14186 00 14186 00