Given the following trial balance and adjustment data for Ling€™s Landscaping Service of Merritt, prepare a worksheet for the month of December.

Adjustment Data
a. Landscaping supplies on hand, $60
b. Rent expired, $150
c. Amortization on landscaping equipment, $200
d. Wages earned but unpaid, $115

LING'S LANDSCAPING SERVICE TRIAL BALANCE DECEMBER 31, 2012 Dr Cr. Cash Accounts Receivable Prepaid Rent Landscaping Supplies Landscaping Equipment 39600 2 8400 3 1000 100000 cumulated Amortization, Landscaping Equipment Accounts Payable A. Ling, Capital Landscaping Revenue Heat Expense Advertising Expense Wages Expense 20000 34600 45600 468000 63200 120000 146 000 Total 568200 568200