3. The trial balance for Collision Bodywork and Repairs for the year ended December 31, 20, is given below. Collision Bodywork and Repairs Trial Balance December 31, 20 DR 723.50 23 356.05 I 420.00 54 000.00 102 500.00 35 256.20 25 750.00 $ 30 000.00 5 365.25 1 175.58 787.50 Bank Accounts Receivable Supplies Land Building Automobiles Equipment Bank Loan Accounts Payable GST Payable GST Recoverable PST Payable B. Hughes, Capital B. Hughes, Drawings Revenue - Bodywork Revenue - Repairs Advertising Expense Automobile Expense Bank Charges Expense General Expense Light and Heat Expense Materials Expense Telephone Expense Wages Expense 1 340.00 287 816.14 48 000.00 135 315.02 66 214.98 850.00 4 569.33 3 485.00 I 258.90 2 585.00 36 750.25 I 585.00 184 350.24 $527 226.97 $527 226.97 Prepare a six-column work sheet for the above (loss situation)