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Enoteca Fine Wines is a retail store selling vintage wines. On December 31,201, the firm's general ledger contained the accounts and balances below. All account

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Enoteca Fine Wines is a retail store selling vintage wines. On December 31,201, the firm's general ledger contained the accounts and balances below. All account balances are normal. Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31,201. 2. Enter the adjustments above in the Adjustments section of the worksheet. 3. Complete the worksheet. Analyze: What was the amount of revenue earned by conducting seminars during the year ended December 31,201 ? Complete this question by entering your answers in the tabs below. What was the amount of revenue earned by conducting seminars during the year ended December 31,201 ? ADJUSTMENTS: a.-b. Merchandise inventory at December 31,201, was counted and determined to be $14,000. c. The amount recorded as prepaid advertising represents $480 paid on September 1,201, for 12 months of advertising. d. The amount of supplies on hand at December 31 was $130. e. Depreciation on store equipment was $3,800 for 201. f. Depreciation on office equipment was $1,250 for 201. 9. Unearned Seminar Fees represent $8,000 received on November 1, 20X1, for four seminars. At December 31 , three of these seminars had been conducted. h. Wages owed but not paid at December 31 were $500. i. On December 31, 20X1, the firm owed the employer's social security tax ($31.00) and Medicare tax($7.25). j. The note payable bears interest at 6 percent per annum. Two months of interest is owed at December 31, 201. Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended Docember 31,201. 2. Enter the adjustments above in the Adjustments section of the worksheet. 3. Complete the worksheet

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