Critical Thinking Problem 12.1 (Static) Completing the Worksheet LO 12-1, 12-2, 12-3, 12-4 Following is the unadjusted trial balance of Bens Jewelers on December 31, 20X1. BENS JEWELERS Trial Balance December 31, 20X1 Cash $ 13,050 Dr. Accounts Receivable 49,900 Dr. Allowance for Doubtful Accounts 2,000 Cr. Merchandise Inventory 105,900 Dr. Store Supplies 4,230 Dr. Office Supplies 2,950 Dr. Store Equipment 113,590 Dr. Accumulated DepreciationStore Equipment 13,010 Cr. Office Equipment 27,640 Dr. Accumulated DepreciationOffice Equipment 4,930 Cr. Accounts Payable 4,390 Cr. Salaries Payable Social Security Tax Payable Medicare Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Ben Waites, Capital 166,310 Cr. Ben Waites, Drawing 30,000 Dr. Income Summary Sales 862,230 Cr. Sales Returns and Allowances 7,580 Dr. Purchases 504,810 Dr. Purchases Returns and Allowances 4,240 Cr. Purchases Discounts 10,770 Cr. Freight In 7,000 Dr. Salaries ExpenseSales 75,950 Dr. Rent Expense 35,500 Dr. Advertising Expense 12,300 Dr. Store Supplies Expense Depreciation ExpenseStore Equipment Salaries ExpenseOffice 77,480 Dr. Uncollectible Accounts Expense Payroll Taxes Expense Office Supplies Expense Depreciation ExpenseOffice Equipment?