Healthy Eating Foods Company is a distributor of nutritious snack foods such as granola bars. On December $31,20$X$1,$ the firm$$s general ledger contained the accounts and balances that follow.

HEALTHY EATING FOODS COMPANY

Worksheet

Year Ended December $31,20$X$1$

Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet

Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Cash $ $29,200\mathrm{.}00$ $ $29,200\mathrm{.}00$ $ $29,200\mathrm{.}00$

Accounts Receivable $34,300\mathrm{.}0034,300\mathrm{.}0034,300\mathrm{.}00$

Allowance for Doubtful Accounts $330\mathrm{.}003,857\mathrm{.}004,187\mathrm{.}004,187\mathrm{.}00$

Merchandise Inventory $81,500\mathrm{.}0073,500\mathrm{.}0081,500\mathrm{.}0073,500\mathrm{.}0073,500\mathrm{.}00$

Supplies $9,500\mathrm{.}008,410\mathrm{.}001,090\mathrm{.}001,090\mathrm{.}00$

Prepaid Insurance $4,320\mathrm{.}002,880\mathrm{.}001,440\mathrm{.}001,440\mathrm{.}00$

Office Equipment $6,860\mathrm{.}006,860\mathrm{.}006,860\mathrm{.}00$

Accumulated Depr.$$Office Equipment $2,200\mathrm{.}001,100\mathrm{.}003,300\mathrm{.}003,300\mathrm{.}00$

Warehouse Equipment $25,975\mathrm{.}0025,975\mathrm{.}0025,975\mathrm{.}00$

Accumulated Depr.$$Warehouse Equipment $9,150\mathrm{.}004,575\mathrm{.}0013,725\mathrm{.}0013,725\mathrm{.}00$

Notes Payable$$Bank $27,500\mathrm{.}0027,500\mathrm{.}0027,500\mathrm{.}00$

Accounts Payable $11,300\mathrm{.}0011,300\mathrm{.}0011,300\mathrm{.}00$

Interest Payable $550\mathrm{.}00550\mathrm{.}00550\mathrm{.}00$

Social Security Tax Payable $1,590\mathrm{.}00254\mathrm{.}201,844\mathrm{.}201,844\mathrm{.}20$

Medicare Tax Payable $379\mathrm{.}0059\mathrm{.}45438\mathrm{.}45438\mathrm{.}45$

Federal Unemployment Tax Payable $24\mathrm{.}6024\mathrm{.}6024\mathrm{.}60$

State Unemployment Tax Payable $221\mathrm{.}40221\mathrm{.}40221\mathrm{.}40$

Salaries Payable $4,100\mathrm{.}004,100\mathrm{.}004,100\mathrm{.}00$

Phillip Tucker, Capital $99,828\mathrm{.}0099,828\mathrm{.}0099,828\mathrm{.}00$

Phillip Tucker, Drawing $55,100\mathrm{.}0055,100\mathrm{.}0055,100\mathrm{.}00$

Sales $644,778\mathrm{.}00644,778\mathrm{.}00644,778\mathrm{.}00$

Sales Returns and Allowances