Complete the trial balance along with required adjusting journal entries for Wildcat Corporation.

Company Information (1) Wildcat Corporation sells video games for personal computers. (2) December 31 is the company's fiscal year end. (3) The company uses the perpetual inventory system. (4)The unadjusted trial balance as of December 31, 2016 is found on the "Trial Balance" tab. The columns with "1st PPFINAL" account balances are for 2015. (5) Shortterm investments in 2016 includes $22,000 in treasury bills (mature 01/31/17). (6) Depreciation is recorded at the end of each year. (7) The gain on sale of investment is a realized gain. (8) Ignore the impact of income taxes. (9)All restricted cash relates to the Wells Fargo (4 year note payable) final installment payment due on August 31, 2020. (10) The Line of Credit Wells Fargo is a revolving line of credit and is considered a current liability. (11)The retained earnings balance as of January 1, 2015, was $47,185. (12)The company issued 30,000 shares of common stock for $100,000 on April 1, 2016 (13)At the end of 2016, a total of 100,000 shares of common stock (no par) were authorized, issue and outstanding. (14)Cash dividends paid to the shareholders during the year amounted to $6,000. No dividends were distributed in 2015 Yearend Adjusting Entries for 12/31/16 (1)The building was purchased in 2014 and is being depreciated using the straightline method over a thirtynine year useful life with no salvage value. (2)The equipment was purchased in 2014 and is being depreciated using the straightline method over a seven year useful life with no salvage value. (3)The adjusted balance of salaries and wages payable at yearend should be $18,500. (4)The company borrowed $200,000 from Wells Fargo on September 1, 2016. The principal is due in installments of $50,000, payable each August 31. Interest at an annual rate of 9% is payable annually. (5)The company debits supplies expense when supplies are purchased. Supplies on hand at year end cost $625. (6)On November 1, 2016, the company paid its landlord $12,000 representing rent for the months of November 2016 through April 2017. Rent expense was debited.

		UNADJUSTED			AJE		FINAL		1st PP-FINAL
Account	Description	Debit	Credit	AJE Ref #	Debit	Credit	Debit	Credit	Debit	Credit
1010	Cash - Wells Fargo checking	68,300							80,108
1015	Cash - Wells Fargo money market	4,000							5,000
1020	Cash - Restricted	15,000							-
1030	Short-term investments	62,175							73,000
1040	Accounts receivable	133,125							68,125
1045	Allowance for uncollectible accounts		8,500							9,635
1050	Inventory	342,620							150,835
1060	Supplies	-							750
1070	Prepaid rent	-							1,000
1200	Land	75,000							50,000
1210	Building	406,575							406,575
1215	Accumulated depreciation - building		20,850							20,850
1220	Equipment	54,250							54,250
1225	Accumulated depreciation - equipment		15,500							15,500
2010	Accounts payable		21,275							18,133
2020	Salaries and wages payable		12,125							15,225
2030	Notes payable - Wells Fargo (9 month)		25,000							-
2035	Notes payable - Wells Fargo (4 year)		200,000							-
2040	Line of credit - Wells Fargo		-							275,000
2045	Interest payable		-							-
3500	Common stock		330,000							230,000
3600	Retained earnings		299,300							47,185
3610	Income summary		-							-
4010	Sales revenue - Web games		418,000							375,250
4020	Sales revenue - Software		65,120							68,125
5010	Cost of goods sold	95,000							87,150
6010	Salaries and wages expense	32,350							36,350
6020	Rent expense	32,000							20,000
6030	Supplies expense	2,000							1,225
6040	Depreciation expense - building	-							10,425
6045	Depreciation expense - equipment	-							7,750
6050	Utility expense	6,080							5,760
6060	Restructuring costs	88,695							16,000
7010	Interest expense	-							600
7020	Gain or loss on sale of investment	-	1,500						-
	Totals	1,417,170	1,417,170		-	-	-	-	1,074,903	1,074,903