As the accountant for Jim’s Hardware of Halifax, you have been asked to complete a worksheet from the following trial balance as well as additional data:

Additional Data
a. Physical count of inventory on December 31, $836.
b. Insurance expired, $112.
c. Depreciation expense on store equipment, $90.
d. Accrued wages, $150.

Transcribed Image Text:

Cash Accounts Receivable Inventory Prepaid Insurance Store Equipment Accumulated Depreciation, Store Equipment Accounts Payable J. Spool, Capital Sales Sales Returns and Allowances Sales Discounts Cost of Goods Sold Wages Expense Rent Expense JIM'S HARDWARE TRIAL BALANCE DECEMBER 31, 2021 Telephone Expense Miscellaneous Expense Dr. 960 00 160000 73600 111200 320000 72800 68800 Cr. 168000 140800 257600 1480000 6600 00 230400 184000 55200 144 00 204 64 00 20 464 00