build the worksheet provided with all the ledger information. 

Date Dec 31 Balance Jan 3 Jan Jan 3 6 Jan Jan low 9 1225 26 Jan 27 Jan Jan 31 Date Dec 31 Balance Jan 20 Date Dec 31 Balance Jan 3 Jan 31 Adjustment Date Dec 31 Balance Jan 31 Adjustment Date Dec 31 Balance Jan 5 Explanation Explanation ACCOUNTS RECEIVABLE Post Ref. Explanation CASH Post Ref. Explanation J11 J11 J11 J11 J11 J11 J11 J12 PREPAID RENT Explanation J11 Post Ref. SNOW SUPPLIES J11 J12 Post Ref. J12 OFFICE EQUIPMENT Post Ref. J11 Debit 7,000.00 15,000.00 Debit 5,000.00 Debit 2,000.00 Debit Debit 7,200.00 Credit Dr/Cr Balance DR DR 2,000.00 DR 700.00 DR DR 1,000.00 DR CCOUNT NO. 1,800.00 DR 3,600.00 DR 210.00 DR Credit Credit Credit Credit ACCOUNT NO. 112 Dr/Cr Balance DR DR DR DR 600.00 DR Dr/Cr ACCOUNT NO. 114 Balance 7,500.00 14,500.00 12,500.00 11,800.00 26,800.00 25,800.00 24,000.00 20,400.00 20,190.00 Dr/Cr DR 300.00 CR 1,225.00 6,225.00 ACCOUNT NO. 115 Balance DR DR 500.00 2,500.00 1,900.00 700.00 400.00 ACCOUNT NO. 121 Dr/Cr Balance 1,500.00 8,700.00