Please complete the table as shown.

Required information Penny's Pool Service \& Supply, Incorporated (PPSS) is completing the accounting process for the first year of operations ended on December 31 . Transactions during the year have been journalized and posted. The following trial balance reflects the unadjusted balances on December 31 ; a. PPSS owed $8,200 in wages to the office receptionist and three assistants for working the last 10 days in December. The employees will be pald in early next year. b. On October 1 of the current fliscal year, PPSS received $26,100 from customers who prepaid pool cleaning service for one year beginning on November 1 of the current year. c. The company received a $590 utility bill for December utlity usage. It will be paid early next year. d. PpSS borrowed $76,000 from a local bank on August 1, signing a one-year, 12 percent note. The note and interest are due on August 1 of next year. e. On December 31 , ppSS cleaned and winterized a customer's pool for $870, but the service was not yet recorded on December 31 . 1. On November 1 of the current niscal year, PPSS purchased a two-year insurance policy for $4.200, with coverage beginning on that date. The amount was recorded as Prepaid Expenses when paid 9. On December 31, PPSS had $4,000 of pool cleaning supplies on hand atter purchasing supplies costing $26.100 duning the year from Pool Corporation, Incorporated. h. PPSS estimated that depreciation on its buildings and equipment was $9.000 for the year. L. At December 31,$180 of interest on investments was earned that will be recelved in the next year. 1. The company's income tax rate for the year was 22 percent. 2. ces)