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The work sheet for Babson's Seafood, a business owned by B. B. Babson, is provided. Year-end adjustments have been made and all required entries journalized and posted to the ledger accounts. Babson's Seafood Work Sheet (partial) For the year ended December 31, 20-- TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET ACCOUNT TITLE DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT Cash 60,000 60,000 60,000 Accounts Receivable 36,000 36,000 36,000 50,000 Merchandise Inventory 60,000 50,000 60,000 60,000 Supplies 23,200 16,000 7,200 7,200 4,000 5,000 5,000 Prepaid Insurance 9,000