Complete the trial balance work sheet

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{Acct.No.} & \multirow[b]{2}{*}{ Account Titles } & \multicolumn{2}{|c|}{ Trial Balance } & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{Ad]ustedTrlalBalance} & \multicolumn{2}{|c|}{IncomeStatement} & \multicolumn{2}{|c|}{BalanceSheet} \\ \hline & & Dr. & Cr. & Dr. & Cr. & Dr. & Cr. & Dr. & Cr. & Dr. & Cr. \\ \hline 101 & Cash & 20,000 & & & & 20,000 & & & & 20,000 & \\ \hline 111 & Accounts Receivable & 27,000 & & & & 27,000 & & & & 27,000 & \\ \hline 130 & Merchandise Inventory & 15,000 & & & & 15,000 & & 15,000 & 11,000 & 11,000 & \\ \hline 157 & Office Building & 70,000 & & & & 70,000 & & & & 70,000 & \\ \hline 158 & AccumulatedDepreciation-OfficeBuilding & & 7,000 & & (a) 3,000 & & 10,000 & & & & 10,000 \\ \hline 201 & Accounts Payable & & 18,000 & & & & 18,000 & & & & 18,000 \\ \hline 252 & NotesPayable-Long-Term & & 26,000 & & & & 26,000 & & & & 26,000 \\ \hline 331 & Common Stock & & 30,000 & & & & 30,000 & & & & 30,000 \\ \hline 360 & Retained Earnings & & 27,000 & & & & 27,000 & & & & 27,000 \\ \hline 372 & Dividends & 1,000 & & & & 1,000 & & & & 1,000 & \\ \hline 401 & Sales & & 125,000 & & & & 125,000 & & 125,000 & & \\ \hline 402 & SalesRetumsandAllowances & 3,000 & & & & 3,000 & & 3,000 & & & \\ \hline 403 & Sales Discounts & 2,000 & & & & 2,000 & & 2,000 & & & \\ \hline 501 & Purchases & 65,000 & & & & 65,000 & & 65,000 & & & \\ \hline 502 & Transportation in & 5.000 & & & & 5,000 & & 5,000 & & & \\ \hline 503 & \begin{tabular}{|l} Purchases Retums and \\ Allowances \end{tabular} & & 2,000 & & & & 2,000 & & 2,000 & & \\ \hline 504 & Purchases Discounts & & 4,000 & & & & 4,000 & & 4,000 & & \\ \hline 602 & Sales Salaries Expense & 12,000 & & & & 12,000 & & 12,000 & & & \\ \hline 611 & Rent Expense-Warehouse & 6,000 & & & & 6,000 & & 6,000 & & & \\ \hline 616 & Advertising Expense & 3,000 & & & & 3,000 & & 3,000 & & & \\ \hline 617 & Transportation Out Expense & 2,500 & & & & 2,500 & & 2,500 & & & \\ \hline 703 & Office Salaries Expense & 7,000 & & & & 7,000 & & 7,000 & & & \\ \hline 712 & RentExpense-OfficeEquip. & 500 & & & & 500 & & 500 & & & \\ \hline 721 & Utilities Expense & 1,000 & & & & 1,000 & & 1,000 & & & \\ \hline 803 & Rent Revenue & & 2,500 & & & & 2,500 & & 2,500 & & \\ \hline 852 & Interest Expense & 1,500 & & & & 1,500 & & 1,500 & & & \\ \hline & Totals & 241,500 & 241,500 & & & & & & & & \\ \hline 752 & DepreciationExpense-OfficeBuilding & & & (a) 3.000 & & 3,000 & & 3,000 & & & \\ \hline 901 & Income Tax Expense & & & (b) 6,000 & & 6,000 & & 6.000 & & & \\ \hline 215 & Income Taxes Payable & & & & (b) 6.000 & & 6,000 & & & & 6.000 \\ \hline & Totals & & & 9,000 & 9,000 & 250,500 & 250,500 & 132,500 & 144,500 & 129,000 & 117,000 \\ \hline & Net income for the year & & & & & & & 12,000 & & & 12,000 \\ \hline & Totals & & & & & & & 144,500 & 144,500 & 129,000 & 129,000 \\ \hline & & & & & & & & & & & \\ \hline & & & & & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{Acct.No.} & \multirow[b]{2}{*}{ Account Titles } & \multicolumn{2}{|c|}{ Trial Balance } & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{Ad]ustedTrlalBalance} & \multicolumn{2}{|c|}{IncomeStatement} & \multicolumn{2}{|c|}{BalanceSheet} \\ \hline & & Dr. & Cr. & Dr. & Cr. & Dr. & Cr. & Dr. & Cr. & Dr. & Cr. \\ \hline 101 & Cash & 20,000 & & & & 20,000 & & & & 20,000 & \\ \hline 111 & Accounts Receivable & 27,000 & & & & 27,000 & & & & 27,000 & \\ \hline 130 & Merchandise Inventory & 15,000 & & & & 15,000 & & 15,000 & 11,000 & 11,000 & \\ \hline 157 & Office Building & 70,000 & & & & 70,000 & & & & 70,000 & \\ \hline 158 & AccumulatedDepreciation-OfficeBuilding & & 7,000 & & (a) 3,000 & & 10,000 & & & & 10,000 \\ \hline 201 & Accounts Payable & & 18,000 & & & & 18,000 & & & & 18,000 \\ \hline 252 & NotesPayable-Long-Term & & 26,000 & & & & 26,000 & & & & 26,000 \\ \hline 331 & Common Stock & & 30,000 & & & & 30,000 & & & & 30,000 \\ \hline 360 & Retained Earnings & & 27,000 & & & & 27,000 & & & & 27,000 \\ \hline 372 & Dividends & 1,000 & & & & 1,000 & & & & 1,000 & \\ \hline 401 & Sales & & 125,000 & & & & 125,000 & & 125,000 & & \\ \hline 402 & SalesRetumsandAllowances & 3,000 & & & & 3,000 & & 3,000 & & & \\ \hline 403 & Sales Discounts & 2,000 & & & & 2,000 & & 2,000 & & & \\ \hline 501 & Purchases & 65,000 & & & & 65,000 & & 65,000 & & & \\ \hline 502 & Transportation in & 5.000 & & & & 5,000 & & 5,000 & & & \\ \hline 503 & \begin{tabular}{|l} Purchases Retums and \\ Allowances \end{tabular} & & 2,000 & & & & 2,000 & & 2,000 & & \\ \hline 504 & Purchases Discounts & & 4,000 & & & & 4,000 & & 4,000 & & \\ \hline 602 & Sales Salaries Expense & 12,000 & & & & 12,000 & & 12,000 & & & \\ \hline 611 & Rent Expense-Warehouse & 6,000 & & & & 6,000 & & 6,000 & & & \\ \hline 616 & Advertising Expense & 3,000 & & & & 3,000 & & 3,000 & & & \\ \hline 617 & Transportation Out Expense & 2,500 & & & & 2,500 & & 2,500 & & & \\ \hline 703 & Office Salaries Expense & 7,000 & & & & 7,000 & & 7,000 & & & \\ \hline 712 & RentExpense-OfficeEquip. & 500 & & & & 500 & & 500 & & & \\ \hline 721 & Utilities Expense & 1,000 & & & & 1,000 & & 1,000 & & & \\ \hline 803 & Rent Revenue & & 2,500 & & & & 2,500 & & 2,500 & & \\ \hline 852 & Interest Expense & 1,500 & & & & 1,500 & & 1,500 & & & \\ \hline & Totals & 241,500 & 241,500 & & & & & & & & \\ \hline 752 & DepreciationExpense-OfficeBuilding & & & (a) 3.000 & & 3,000 & & 3,000 & & & \\ \hline 901 & Income Tax Expense & & & (b) 6,000 & & 6,000 & & 6.000 & & & \\ \hline 215 & Income Taxes Payable & & & & (b) 6.000 & & 6,000 & & & & 6.000 \\ \hline & Totals & & & 9,000 & 9,000 & 250,500 & 250,500 & 132,500 & 144,500 & 129,000 & 117,000 \\ \hline & Net income for the year & & & & & & & 12,000 & & & 12,000 \\ \hline & Totals & & & & & & & 144,500 & 144,500 & 129,000 & 129,000 \\ \hline & & & & & & & & & & & \\ \hline & & & & & & & & & & & \\ \hline \end{tabular}