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Test IV- Compute the missing amounts to complete the worksheet. In your answer sheet, write only the specific amount that correspond to each number. (25pts) Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Accounts Title Or. Cr. Dr. Cr. Or. Cr. Dr. Cr. Dr. Cr. Cash 270,000 270,000 270,000 Accounts Receivable 240,000 240,000 240,000 Allowance for Bad Debts 1. ) 9 .) 19. Prepaid Rent 2 . ) 20. Office Equipment 1,330,000 1,330,000 1,330,000 Acc. Depreciation-Office Equipment 130,000 (3. 11.) 21. Salaries Payable (4.) 12.) 22. Accounts Payable 120,000 120,000 120,000 Mr. Cha, Capital 1,300,000 1,300,000 1,300,000 Mr. Cha, Drawing 85,000 85,000 85,000 Service Income 835,000 835,000 835,000 Salaries Expense 260,000 15. ) 13. 304,000 Rent Expense 110,000 6.) 14.) 90,000 Telephone Expense 40,000 40,000 40,000 Depreciation Expense-Off. Equipment 7.) 15. 30,000 Transportation Expense 50,000 50,000 50,000 Bad Debt Expense 8.) 16. 40,000 Sub-total 17.) 835,000 1,945,000 24.) Net Income 18.) 25.) TOTAL 2,385,000 2385,000 134,000 134,000 2,499,000 2,499,000 835,000 835,000 23.) 1.945,000 Adjusting Entries: a. Bad Debt Expense 40,000 d. Salaries Expense 44,000 Allowance for Bad Debt 40,000 Salaries Payable 44,000 b. Prepaid Rent 20,000 Rent Expense 20,000 c. Depreciation Expense-Off. Equipment 30,000 Test V- Prepare a Balance Sheet based on the given Worksheet above. (20 pts) Office Equipment 30,000