\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow[b]{3}{*}{ Account } & \multicolumn{10}{|c|}{\begin{tabular}{c} Rogers Services \\ Worksheet \\ December 31, 2016 \end{tabular}} \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} Unadjusted \\ Trial Balance \end{tabular}} & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{ Adjusted Trial Balance } & \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{ Balance Sheet } \\ \hline & DR & CR & DR & CR & DR & CR & DR & CR & DR & CR \\ \hline Cash & 2,000 & & 3 & + & & & & & & \\ \hline \begin{tabular}{l} Accounts \\ Receivable \end{tabular} & 3,400 & & & & & & & & & \\ \hline \begin{tabular}{l} Prenpaid \\ insurance \end{tabular} & 3,000 & & & & & & & & & \\ \hline \begin{tabular}{l} Office: \\ Supplies \end{tabular} & 800 & & & & & & & & & \\ \hline Equipment & 6,400 & & & & & & & & & \\ \hline \multicolumn{11}{|l|}{\begin{tabular}{l} Accumulated \\ Depreciation \end{tabular}} \\ \hline \begin{tabular}{l} Accounts \\ Payoble \end{tabular} & & 2,300 & & & & & & & & \\ \hline \begin{tabular}{l} Unearned \\ Pevenue: \end{tabular} & & 800 & & & & & & & & \\ \hline Banktoan & & 2,000 & & & & & & & & \\ \hline \begin{tabular}{l} Pogiers, \\ Chopital \end{tabular} & & 2,200 & & & & & & & & \\ \hline \begin{tabular}{l} Hogers \\ Drawirens. \end{tabular} & 1,000 & & & & & & & & & \\ \hline \end{tabular} Below is Rogers Services unadjusted trial balance at the end of December 2016 . Adjusting entries have not yet been made. Use the tria balance and the information below to complete the warkshoet