Complete the worksheet below, making sure columns balance and adjusting entries are input using other information section.

Trial balance Adjustments Income statement Balance sheet Account titles Cr. Cr. Cr Cr 21,000 300,000 Accounts receivable Investments-trading Investments- Available for sale 100,000 12,500 0,000 Prepaid rent Office equipment Allowance for depreciation Accounts payable Notes payable (6% due in 6 months) Salaries payable Interest payable Common stock Retained earnings Other comprehensive income Sales revenue Cost of goods sold Expenses 250,000 100,000 8,000 4,000 535,000 237,000 800,000 494,000 120,000 27.500 60,000 4,000 5,000 Salaries Depreciation Interest ,994,0001,994,000 Totals Other information: a. Interest has been accrued through 8-31-17 and is payable 12-31-17 b. the fair value of the trading securities at 12-31-17 was $202,000 c. the fair value of the available for sale securities at 12-31-17 was $98,000 Rent expense for December has not been accrued