Friend's Tire Shop (V17.0)
	Worksheet Page 1 (D4)
	For the Month Ended December 31, 20XX
	Account Titles	Trial Balance
		Dr.	Cr.
1	Cash	5,318.96
2	Accounts Receivable	8,182.30
3	Merchandise Inventory	36,615.60
4	Prepaid Insurance	5,423.95
5	Office Supplies	423.20
6	Shop Supplies	2,361.75
7	Delivery Van	17,250.00
8	Accum. Depr. - Delivery Van		16,962.50
9	Shop Equipment	27,699.81
10	Accum. Depr. - Shop Equiq		14,260.29
11	Notes Payable		4,505.88
12	Accounts Payable		15,357.30
13	Salaries and Wages Payable
14	Interest Payable		627.42
15	Notes Payable - Long Term		6,573.30
16	Robert Friend, Capital		45,439.03
17	Robert Friend, Drawing	7,900.00
18
19
20
21
22
23
24
25	Totals	111,175.57	103,725.72
	Friend's Tire Shop (V17.0)
	Worksheet Page 2 (D5)
	For the Month Ended December 31, 20XX
	Account Titles	Trial Balance
		Dr.	Cr.
	Total Forward	111,175.57	103,725.72
1	Sales		37,187.17
2	Sales Returns and Allow.	778.20
3	Sales Discounts	539.46
4	Repair Service Revenue		3,613.43
5	Cost of Goods Sold	18,229.78
6	Advertising Expense	661.88
7	Bank Charges	25.00
8	Depr. Expense - Del. Van
9	Depr. Expense - Shop Eq
10	Insurance Expense
11	Office Salaries Expense	3,025.00
12	Office Supplies Expense
13	Rent Expense	1,200.00
14	Repair & Maint. Delivery Van	488.27
15	Shop Salaries Expense	7,450.00
16	Shop Supplies Expense
17	Utilities Expense	949.93
18	Telephone Expense	68.23
19	Accounting/Legal Expense	225.00
20	Rental Revenue		290.00
21	Interest Expense
22	Total	144,816.32	144,816.32
23	Net Income or Loss
24	Total

I

I need help with the adjusting Entries! I included the first columns of the worksheet so you have the accounts! any help would be awesome

Complete the whole worksheet (in booklet D) using the General Ledger for the Trial Balance columns and the information provided below for the Monthly Adjusting Entries: A. The December Depreciation on the company van is $287.50. B. The December Depreciation on shop equipment is $425.00. C. Insurance expired during the month of December was $495.63. D. Office Supplies used during the month totaled $208.20. E. Shop Supplies used during the month totaled $361.75. F. On December 31" there was $500.00 due to employees for wages. Office Salaries Expense is $150.00 and Shop Salaries Expense is $350.00 Interest Payable for the month of December is $104.36. Total owed is $731.78. G. Actual inventory on hand at month end is $36.332.21. Debit Cos of Goods Sold for the shortage of $283.39