At December 31, 2019 the trial balance of ABC STORE contained the following amounts before adjustment ABC STORE Trial Balance December 31, 2019 Credit Debit 12.850 24.000 10,000 40.500 650 1.200 50.000 ERRE 2.400 47.000 2.000 +++ Account Title Cash Account Receivable Notes Receivable Interest Receivable Merchandise Inventory Supplies Prepaid Insurance Store Equipment Accumulated Depreciation Store Equipment Account Payable Unearned Sales Revenue Wages Payable Interest Payable. Notes Payable Share Capital-Ordinary Dividens Sales Revenue Sales Discount Sales Returns and Allowance ................. Interest Income...... Cost of Goods Sold Wages Expense Rent Expense Depreciation Expense-Store Equipment Insurance Expense Supplies Expense Interest Expense Total 12.600 35.000 15.000 1.400 2.000 168.000 600 90.500 9.800 8.400 1.300 267.600 267.600 Adjusment data December 31, 2019 as follows: a) Accrued interest income $400. b) Merchandise Inventory according accounting record $40,500. While based on stock opname $40,300. c) Supplies on hand totaled $100. d) Prepaid insurance is due for the year $1,000. e) Depreciation store equipment is $600. 1) Sales revenue received in advance during the year $1,300. g) Wages of $400 were unpaid at December 31 h) Accrued interest expense at December 31 $200 Instruction: (1) Prepare adjusting entries for December 31, 2019 (2) Prepare Worksheet for fiscal year 2018 which ended on December 31, 2019 (3) Prepare closing entry at the end of 2019