394 following trial balance and additional data, complete a worksheet for Jim's Hardware: Additional Data 2. Physical count L01,2 (60 min) usical count of inventory on December 31, 5615 h Insurance expired, $150 Depreciation expense on store equi d. Accrued wages, $90 JIM'S HARDWARE TRIAL BALANCE DECEMBER 31, 2018 Figure 11.11 Trial Balance for Jim's Hardware Dr. 7 8 600 115200 60 000 68 400 2 1 6 000 Check Figure: Net Income 52,289 6 6 0 0 5 1 600 Accounts Receivable Merchandise Inventory Prepaid Insurance Store Equipment Acumulated Depreciation, Store Equipment Accounts Payable im Spool, Capital Sales Sales Returns and Allowances Sales Discounts Cost of Goods Sold Wages Expense Rent Expense Telephone Expense Miscellaneous Expense 110400 5 4 600 2 1 6 00 49 8600 1 7 1 6 00 7 92.00 11400 9600 138 48 00 13 8 4 8 00