17. Prepare a work sheet from the year-end trial balance for Jean's Jeans shown below and the following information. Set up your own account names and numbers. Additional Information: Merchandise Inventory, December 31, valued at $58 000. Supplies on hand, December 31, valued at $2200. Allowance for Doubtful Accounts must be increased to $600 using the balance sheet method. Store fixtures depreciate 20 percent per year using the declining-balance method. Interest owing but unrecorded, $750. Salaries owing to employees, $500. Jean's Jeans Trial Balance December 31, 20-- Account Acc. No. Cash 100 Debit $ 13 530 Credit Accounts Receivable 102 30 000 Allowance for Doubtful Accounts 103 $ 50 Merchandise Inventory, January 1 120 60 000 Supplies 131 5.000 Store Fixtures 141 15.000 Accum. Depreciation-Store 142 7 300 Fixtures Accounts Payable 200 9 000 HST Payable 205 3250 HST Refundable 207 470 Bank Loan 221 8 000 L. Steeves, Capital 300 51225 L. Steeves, Drawings 301 Sales 400 19.000 260 000 Purchases 500 80 000 Advertising Expense 610 8 000 Office Expense 611 4 000 Store Expense 612 9 000 Rent Expense 613 14 000 Salaries Expense 614 80 000 Interest Expense 615 825 $338 825 $338 825