1 (100 marks) 1 Kim's Nursery sells a wide variety of plants and offers courses on summer and winter garden maintenance. Kim Linge prepared the unadjusted trial balance on December 2021, shown below. Kim's Nursery Unadjusted Trial Balance as at December 31, 2021 DR CR (S) (S) Cash 17,760 Supplies 11,730 Plant inventory 36,980 Prepaid Insurance 1,800 Tractor 9,900 -Accumulated Depreciation - Tractor 660 Building 67,000 -Accumulated Depreciation - Building 43,550 Land 148,000 Accounts Payable 560 Unearned course revenue 2,700 Kim Linge, Capital 181,890 Kim Linge, Withdrawal 6,000 Course revenue 220,640 Cost of Goods Sold 90,940 Salaries Expenses 42,000 Utilities Expenses 16,250 Maintenance Expenses 1,640 Account Receivable Supplies Expenses Depreciation in Tractor Depreciation in Building Insurance Expenses Accrued salaries for staff (bonus) 450,000 450,000 Data needed for year-end adjustments are as follows: 1. Accrued course revenue earned but not recorded on December 31, 2021 were $4,500. 2. Unearned course revenue on December 31, 2021, $700. 3. Supplies on hand on December 31, 2021, $3,730. 4. The depreciation for the tractor and building are $660 and $1,675 respectively, 5. December 31, 2021, is the last working day of the financial year for the six employees, and they have been fully paid to year-end. Kim Linge agreed to award each employee a $1,500 bonus to be paid to them on January 15, 2022. REQUIRED a) Copy the unadjusted trial balance to a worksheet showing the total of the debit and credit columns. (20 marks) b) Enter the adjustment data from 1. to 5 into the adjustment column. (54 marks) c) Place the final balances of the accounts in the "ADJUSTED TRIAL BALANCE COLUMNS". (26 marks) (TOTAL: 100 MARKS) ********END OF TEST 2********