From the following trial balance and additional data, complete a worksheet for -2 Jim's Hardware: Additional Data L01,2 (60 min) count of inventory on December 31, $615 a. Physical bInsurance expired, $150 Depreciation expense on store equipment, $60 C. d. Accrued wages, $90 JIM'S HARDWARE TRIAL BALANCE DECEMBER 31, 2018 Figure 11.11 Trial Balance for Jim's Hardware Dr. Cash Cr. 78600 115200 60000 68400 216000 Accounts Receivable Merchandise Inventory Prepaid Insurance Store Equipment Accumulated Depreciation, Store Equipment Check Figure: Net Income $2,289 660 00 Accounts Payable 51600 163200 11 04000 im Spool Capital Sales Sales Returns and Allowances 546 00 21600 498600 171600 79200 Sales Discounts Cost of Goods Sold Wages Expense Rent Expense Telephone Expense Miscellaneous Expense LO1,2 1 1400 9600 13 848 00 13 84 8 00