3. Prepare a worksheet for the adjusted trial balance.

The gven trial balance of Badger Ranch Company pertainsto December 31, 2016, which is the end of its year-long accountingperiod. Data needed for the adjusting entries include: a. Supplies on hendatyear-end,$3,000 b. Depreciation on furniture and fixtures, $40,000. c. Depreciation on building $25,000 d. Salaries owed but not yet paid $4,000. e. Accrued service revenue, $18,000. f. Of the $45,000 balance of uneamed service revenue, $32,000 was earned during the year. & Accrued income tax expense, $30,000. DEBIT ($) CREDIT $) 1 2 3 4 5 198,000 370,000 6,000 250,000 130,000 100,000 6 7 8 40,000 380,000 9 45,000 10 11 Badger Ranch Company Trial Balance December 31, 2016 Cash Accounts receivable Supplies Building Accuir ulated depreciation-building Furniture and fixtures Accumulated depreciation-fumiture and fixtures Accounts payable Salary payable Uneared service revenue Income tax payable Common stock Retained eamings Dividends Service revenue Salary expense Supplies ex pense Depreciation expense-building Depreciation expense-furniture and fixtures Income tax expense Miscellaneous expense TOTAL 12 100,000 193,000 13 14 65,000 13 286,000 172,000 16 17 18 19 20 21 22 13,000 1,174,000 1,174,000