1. Prepare a work sheet. If an amount box does not require an entry, leave it blank. vicki's Fabric Store shows the trial balance below as of December 31, 20-1. Vicki's Fabric Store Trial Balance For Year Ended December 31, 20-1 ACCOUNT TITLE DEBIT BALANCE CREDIT BALANCE Cash 28,000 Accounts Receivable 14,200 Merchandise Inventory 33,000 Supplies 1,600 Prepaid Insurance 900 Equipment 6,600 Accumulated Depr.-Equipment 1,000 Accounts Payable 15,620 Wages Payable Wages Payable Sales Tax Payable 850 Unearned Revenue 5,000 Vicki Roberts, Capital Vicki Roberts, Drawing 71,200 21,610 Income Summary Sales 74,500 Sales Returns and Allowances 1,850 Interest Revenue 1,200 Purchases 41,500 Purchases Returns and Allowances 1,800 Purchases Discounts 830 Freight-In 660 Wages Expense 14,880 Advertising Expense Supplies Expense 810 Phone Expense 1,210 Utilities Expense 3,240 Insurance Expense Freight-In 660 Wages Expense 14,880 Advertising Expense Supplies Expense 810 Phone Expense 1,210 Utilities Expense 3,240 Insurance Expense Depreciation Expense-Equipment Miscellaneous Expense 920 Interest Expense 1,020 172,000 172,000 At the end of the year, the following adjustments need to be made: (a and b) Merchandise inventory as of December 31, $31,600. (c) Unused supplies on hand, $1,150. (d) Insurance expired, $350. (e) Depreciation expense for the year, $700. (f) Wages earned but not paid (Wages Payable), $520. (g) Unearned revenue on December 31, 20-1, $1,200.