5. The simplified trial balance for Viera Associates at December 31, 20-, after a fiscal period of one year, is given below, along with some additional informa- tion. Complete the work sheet for Viera Associates. VIEIRA ASSOCIATES TRIAL BALANCE DECEMBER 31, 20- Bank Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Automobiles Accumulated Depreciation-Automobiles Accounts Payable GST Payable GST Recoverable DR CR $ 5.080.20 17 491.00 2 635.00 | 800.00 10 200.00 32 500.00 $ 6 022.08 16 575.00 4 802.50 940.20 21 821.04 516.80 C.Vieira, Capital C.Vieira, Drawings 48 000.00 Consulting Fees 154 326.00 Automobile Expense 32 756.04 General Expense I 575.00 Rent Expense 10 000.00 Telephone Expense | 567.00 Wages Expense 40 365.78 $204 486.82 $204 486.82 Additional Information 1. Supplies on hand at December 31 amounted to $1 035.00. 2. Prepaid insurance at December 31 amounted to $820.00. 3. Depreciation is calculated using the declining-balance method at Canada Customs and Revenue Agency's prescribed rates. Ignore the 50% rule