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The Green Thumb Gardener is a retail store that sells plants, soll, and decorative pots. On December 31,201, the firm's general edger contained the accounts and balances that appear below. ADJUSTMENTS a.-b. Merchandise inventory on December 31,201, is $12,521. c. During 201, the firm had net credit sales of $37,000; the firm estimates that 0.7 percent of these sales will result in uncollectible accounts. d. On December 31, 20X1, an inventory of the supplies showed that items costing $285 were on hand. e. On October 1, 20X1, the firm signed a six-month advertising contract for $900 with a local newspaper and paid the full amount in advance. f. On January 2, 20X0, the firm purchased store equipment for $8,220. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $620. 9. On January 2, 20X0, the firm purchased office equipment for $1,720. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $220 h. On December 31,201, the firm owed salaries of $1,850 that will not be paid until 202. 1. On December 31,20X1, the firm owed the employer's social security tax (assume 6.2 percent) and Medicare tax (assume 1.45 percent) on the entire $1,850 of accrued wages. j. On December 31,201, the firm owed federal unemployment tax (assume 0.6 percent) and state unemployment tax (assume 5.4 percent) on the entire $1,850 of accrued wages. Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31,201. 2. Enter the adjustments above in the Adjustments section of the worksheet. 3. Complete the worksheet. Analyze: By what amount were the assets of the business affected by adjustments