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$\backslash$table$[[$WOLKSTEN DRUG COMPANY$],[$Worksheet$],[$December $31,2024],[$Account Title,Unadjusted Trial Balance,Adjusting Entries,Adjusted Trial Balance,Income Statement,Balance Sheet$],[$Debit$,$Credit,Debit,Credit,Debit,Credit,Debit,Credit,Debit,Credit$],[$Cash$,41,870,,,,,,,,41\mathrm{.}870,],[$Accounts receivable,$32,750,,,,,,,,32,750$O$/,],[$Prepaid rent,$5,400,,,,,,,,5,400\backslash$Theta $,],[$Inventory$,51,250,,,,,,,,51,250\backslash$Theta $,],[$Equipment$,118,000,,,,,,,,118,000,],[$Accumulated depreciation,,$36,400,,11,800,,47,200\backslash$theta $,,,,47,200\backslash$theta $],[$Accounts payable,,$37,000,,,,,,,,37,000\backslash$theta $],[$Salaries payable,,$0,,6\mathrm{.}4400,,6\mathrm{.}4400,,,,6,4400],[$Common stock,,$100\mathrm{.}000,,,,,,,,100\mathrm{.}000],[$Retained earnings,,$36\mathrm{.}500,,,,,,,,35\mathrm{.}500],[$Sales reverve,,$503\mathrm{.}000,,,,,,503\mathrm{.}000,,],[$Cost of goods sold,$301,800,,,,,,301\mathrm{.}800?,,,],[$Salaries expense,$100,600,,6,440,,107,040,,107,040\backslash$theta $,,,],[$Rent expense,$32,400,,,,,,32,400\backslash$theta $,,,],[$Depreciation expense,$0,,11,800,,11,800,,11,800?,,,],[$Utifes expense,$20,120,,,,,,20\mathrm{.}120\backslash$theta $,,,],[$Advertising expense,$6\mathrm{.}710,,,,,,6\mathrm{.}710\backslash$theta $,,,],[,,,,,,,479\mathrm{.}870,503\mathrm{.}000,249\mathrm{.}270,226,140],[$Net income,,,,,,,$23\mathrm{.}130\backslash$theta $,,,23,1300],[$Totals$,710,900,710\mathrm{.}960,18\mathrm{.}240,18\mathrm{.}240,118\mathrm{.}840,53\mathrm{.}640,503\mathrm{.}000,503\mathrm{.}000,249\mathrm{.}270,249\mathrm{.}270]]$

$[$The following information applies to the questions displayed below.$]$

The December $31,2024,$ unadjusted trial balance for the Wolkstein Drug Company is presented below. December $31$ is the

company's year$-$end reporting date.

The following year$-$end adjusting entries are required:

a$.$ Depreciation expense for the year on the equipment is $$11,800.$

b$.$ Salaries at year$-$end should be accrued in the amount of $$6,440.$

Required:

Prepare and complete a worksheet.