From the trial balance in Figure as well as additional data, complete a worksheet for Jabar€™s Hardware.

Additional Data
a/b. Ending inventory on December 31 is calculated at $300.
c. Insurance expired, $170.
d. Depreciation on store equipment, $70.
e. Accrued wages,$80.

JABAR'S HARDWARE TRIAL BALANCE DECEMBER 31, 201X Dr 79100 Cr Cash Accounts Receivable Merchandise Inventory 57500 aid Insurance Store Equipment 90oo Accounts Payable 493100 Income Summary Hardware Sales Hardware Sales Returns and Allowances 1105 200 21600 23200 Purchases Purchases Returns and Allowances Wages Expense Rent Expense Telephone Expense 7108100 10800 14109loo 1410900 Total