Refer to the data and information in Problem 5-5B.
In Problem 5-5B
The following unadjusted trial balance is prepared at fiscal year-end for Foster Products Company.

Rent expense and salaries expense are equally divided between selling activities and general and administrative activities. Foster Products Company uses a perpetual inventory system.
a. Store supplies still available at fiscal year-end amount to $3,700.
b. Expired insurance, an administrative expense, for the fiscal year is $2,800.
c. Depreciation expense on store equipment, a selling expense, is $3,000 for the fiscal year.
d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $21,300 of inventory is still available at fiscal year-end.
Required
Prepare and complete the entire 10-column work sheet for Foster Products Company. Follow the structure of Exhibit 5B.1 in Appendix 5B.

FOSTER PRODUCTS COMPANY Unadjusted Trial Balance October 31 2017 Debit Credit 2 Cash 3 Merchandise invento 4 Store s 5 Prepaid insurance 6 Store equi 7 Accumulated depreciation-Store equipment $ 7,400 24,000 9,700 6,600 81,800 ies 32,000 18,000 43,000 Accounts payable 9 D. Foster, Capital 10 D. Foster, Withdrawals 11 Sales 12 Sales discounts 13 Sales returns and allowances 14 Cost of goods sold 15 Depreciation expense-Store equipment 16 Salaries expense 17 Insurance expense 18 Rent expense 19 Store supplies expense 20 Advertising expense 21 Totals 2,000 227,100 1,000 5,000 75,800 0 63,000 0 6,000 17,800 $320,100 $320,100