Bella Beauty Salon has provided you with the following unadjusted trial balance. As you can see, the trial balance is not balanced since the previous accountant made a few errors. Also, adjusting entries have not yet been recorded. Use the additional information given below to complete the partial worksheet given. The first entry has been completed as an example. $(10$ points$)$ ADDITIONAL INFORMATION:

a$.$ Accrued other expenses, which are part of other current liabilities, of $$10,000,$ are not yet recorded.

b$.$ Cash of $$36,000$ was received from a customer in payment of accounts receivable balance during the year. The accountant erroneously debited Accounts Receivable and credited Cash.

c$.$ Equipment costing $$44,450$ was purchased on credit on Dec$31,2016,$ the last day of the year. While posting the entry, the accountant debited the correct account, Property, Plant, and Equipment $($PPE$),$ but erroneously debited accounts payable.

d$.$ A Lower of Cost or Market analysis shows the replacement cost of inventory is $$156,000$

e$.$ Bad debts are estimated as $6\%$ of accounts receivable. Bad debts are classified as a selling expense

f$.$ $$10,000$ of prepaid insurance has not yet expired. The insurance is a General Expense

$9.$ Depreciation on the property, plant, and equipment amounting to $$57,000$ has not yet been recorded. $60\%$ is administrative and $40\%$ is selling

h$.$ The only item appearing on the bank reconciliation is outstanding checks of $$18,000$

$\backslash$table$[[$BELLA BEAUTY SALON$],[$PARTIAL WORKSHEET$],[$DEC $31,2017],[,\backslash$table$[[$UNADJUSTED TRIAL$],[$BALANCE$]],$ADJUSTMENTS & ERROR CORRECTIONS,ADJUSTED TRIAL BALANCE$],[,,$DEBIT,,REDIT,,DEBIT,,CREDIT,DEBIT,CREDIT$],[$Cash and Cash Equivalents,$$,557,000,,,b,,,$H:$1$:$19$:$,,],[$Accounts Receivable,,$324,000,,,$E$],,-,1112!4!,,],[$Allowance for Doubtful Accounts,,$12,000,,,$E$,,5,1,2,],[$Merchandise Inventory,,$136,000,,,$d$,,+,-1),1+1,],[$Prepaid Insurance,,$26,000,,,$E$,,7,7,1,],[$Other Current Assets,,$10,000,,,,,,$H$,=,],[$Property$,$ Plant, and Equipment $($PPE$),,890,000,,,$F$,,-,11,$E$,],[$Accumulated Depreciation $-$ PPE,,,$$,263\mathrm{.}750,,,5,,,],[$Accounts Payable,,,,$204,000,,,,,,],[$Other Current Liabilities,,,,$54,000,,,$a$,10,000,,],[0,,,,$annnnnl,,,,,f$,]]$