Complete the worksheet by transferring the accounts to the correct columns in the "Partially completed worksheet of L. Patel."

L. Patel Worksheet December 31, 20-- Account Acc No. Trial Balance Adjustments Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Cash 100 10500 Accounts Receivable 101 13000 Supplies 102 1000 400 Equipment 110 15000 Acc. Depr - Equipment 114 3000 2400 Accounts Payable 200 3650 Bank Loan 210 10000 L. Patel, Capital 300 12800 L. Patel, Drawings 301 2000 Sales 400 18500 Salaries Expense 500 5000 Rent Expense 501 800 Telephone Expense 502 150 Miscellaneous Expense 503 225 Office Expense 504 275 Supplies Expense 505 400 Depr. Expense - Equipment 506 2400 47950 47950 2800 2800 Net Income