From the following trial balance and adjustment data, complete (1) a worksheet and (2) three financial statements (numbers are intentionally small so you may concentrate on the theory). Prost Company Trial Balance December 31, 201X Dr. Cr Cash 14 Accounts Receivable 4 Prepaid Insurance 5 Plumbing Supplies Plumbing Equipment 7 Accumulated Depreciation, Plumbing Equipment Accounts Payable 1 J. Frost, Capital 12 J. Frost, Withdrawals Plumbing Fees Rent Expense 4 Salaries Expense 5 Totals 45 45 Adjustment Data Insurance Expired, $3. A. B. Plumbing Supplies on hand, $1. C. Depreciation Expense, Plumbing Equipment, $1. D. Salaries owed but not paid to employees, $2 Requirements 27 en Adjustment Data A. Insurance Expired, $3. B. Plumbing Supplies on hand, $1. C. Depreciation Expensc, Plumbing Equipment, $1. D. Salaries owed but not paid to employees, $2 Requirements 1. Prepare a worksheet 2. Prepare financial statements for month of December