The trial balance that follows was taken from the ledger of Linder Sales at the end of its annual accounting period. Bob Linder, the owner of Linder Sales, did not make additional investments in the business during 1990.

\section*{Required}
Prepare a work sheet form (do not include columns for an adjusted trial balance). Copy the unadjusted trial balance onto the work sheet and complete the work sheet using the following information:

a. Ending store supplies inventory, \(\$ 5\).

b. Accrued salaries payable, \(\$ 3\).

c. Ending merchandise inventory, \(\$ 21\).

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LINDER SALES Unadjusted Trial Balance December 31, 1990 Cash. Accounts receivable Merchandise inventory Store supplies.. Accounts payable. Salaries payable. Bob Linder, capital. Bob Linder, withdrawals Sales. Sales returns and allowances Purchases Purchases discounts. $ 8 11 16 9 19 55 25 6 26 62 Transportation-in. 4 5 Salaries expense. 19 7 Rent expense Store supplies expense. Totals.. $111 $111