The trial balance below is for Ling’s Landscaping Service of Merritt for December 31, 2012.

Adjustment data to update the trial balance:
a. Rent expired, $600
b. Landscaping supplies on hand (remaining), $200
c. Amortization expense, landscaping equipment, $300
d. Wages earned by workers but not paid and not due until January, $400
Required
Prepare a worksheet for Ling’s Landscaping Service for the month of December.