The Athletic Station, a sole proprietorship, has two depart¬
ments: bicycle and clothing. The trial balance, as of April 30, the end of the fiscal year, is as follows:

The data for the adjustments are as follows:
a.-d. Merchandise inventories, April 30, the end of the fiscal period: bicycle department, $61,420; clothing department, $43,226

e. Insurance expired, $615

f. Estimated uncollectible customer charge accounts (based on an analysis of accounts), $3,662 g. Depreciation of store equipment for the year, $7,290 h. Accrued wages and commissions, $512 i. Accrued interest payable, $206 The bases for apportioning expenses to the two departments are as follows:
• Advertising Expense (column inches of space): bicycle department, $7,920;
clothing department, $1,980 • Depreciation Expense (equipment ledger): bicycle department, $5,024; clothing department, $2,266 • Wages and Commissions Expense (time sheets): bicycle department, $47,681;
clothing department, $25,981 • Rent Expense, Utilities Expense, Miscellaneous Expense, Bad Debts Expense, Insurance Expense (sales): bicycle department, 60 percent; clothing depart¬
ment, 40 percent Instructions Complete the work sheet.

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Cash The Athletic Station Trial Balance April 30, 19- ACCOUNT NAME Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory, Bicycle Department Merchandise Inventory, Clothing Department DEBIT CREDIT 1021000 6018000 156400 6610000 4730000 Prepaid Insurance 87000 Store Equipment 2694000 Accumulated Depreciation, Store Equipment 1216500 Accounts Payable 5811000 S. E. Olson, Capital 99 120 00 S. E. Olson, Drawing 2325000 Sales, Bicycle Department 192 000 00 Sales, Clothing Department 12800000 8582400 Purchases, Bicycle Department Purchases, Clothing Department Freight In, Bicycle Department Freight In, Clothing Department Wages and Commissions Expense Advertising Expense Rent Expanse Utilities Expense Miscellaneous Expense Interest Expense 6595 200 357600 274800 73 15000 990000 1080000 213000 133500 69400 49095900 490959 00