Problem 12.6A (Algo) Recording adjustments and completing the worksheet. LO 12-1, 12-2, 12-3, 124 The Artisan Wines is a retail store selling vintage wines. On December 31, 20X1, the firm's general ledger contained the accounts and balances below. All account balances are normal. ADJUSTMENTS: a.-b. Merchandise inventory at December 31,201, was counted and determined to be $12,900. c. The amount recorded as prepaid advertising represents $1,020 paid on September 1,201, for 12 months of advertising. d. The amount of supplies on hand at December 31 was $145. e. Depreciation on store equipment was $3,350 for 201. f. Depreciation on office equipment was $1,225 for 201. g. Unearned Seminar Fees represent $11,400 received on November 1,201, for six seminars. At December 31 , four of these seminars had been conducted. h. Wages owed but not paid at December 31 were $500. i. On December 31, 20X1, the firm owed the employer's social security tax ( $31.00) and Medicare tax (\$7.25). j. The note payable bears interest at 6 percent per annum. One months interest is owed at December 31,201. 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. \begin{tabular}{|l|l|l} \hline Worksheet & Analyze \\ \hline \end{tabular} Complete the worksheet. (Enter both the debit and credit effects wherever required. Round your intermediate calculations and final answers to 2 decimal places.) Analyze: What was the amount of revenue earned by conducting seminars during the year ended December 31,201 ? Complete this question by entering your answers in the tabs below