P5-4A House of India Restaurant's trial balance pertains to December 31, 20X9. HOUSE OF INDIA RESTAURANT Trial Balance December 31, 20X9 Cash Accounts receivable. Inventory. Prepaid rent Fixtures... Accumulated depreciation. Accounts payable. Salary payable $ 1.270 4.430 73,900 4:400 22.100 $ 8.380 6,290 Interest payable Note payable. long-term 18.000 Reshma Desai, capital. 55,920 Reshma Desai, withdrawals. 39.550 Sales revenue.. 170,150 Cost of goods sold. 67.870 Salary expense. 24.700 Rent expense 7.700 Advertising expense 4.510 Utilities expense 3,880 Depreciation expense Insurance expense. 2.770 Interest expense. 1,660 Total. $258,740 $258,740 Additional data at December 31, 20X9;

a. Total rent expense for the year, $10,200.

b. Store fixtures have an estimated useful life of ten years and are expected to be worthless when they are retired from service.

c. Accrued salaries at December 31. $900.

d. Accrued interest expense at December 31, $360.

e. Inventory on hand at December 31. $72.700. Required Complete House of India's accounting work sheet for the year ended December 31. 20X9. Key adjusting entries by letter.