IL. PRS-7B The accounts and their balances in the ledger of Viaduct Co, on December 31, are as follows: Cash Account Receivable Merchandise Inventory Prepaid Insurance Store Supplies Office Supplies Store Equipment Accumulated Depreciation $ 18,000 Income Summary 82,500 Sales 165,000 9,700 Sales Salaries Expense 796,000 Cost of Merchandise sold 476,200 76,400 25,000 4,250 Advertising Expense 2,100 Depreciation Expense- Store 157,000 Equipment Store Equipment Office Equipment Accumulated Depreciation- Store Supplies Expense Miscellancous Selling Expense Office Salaries Expense Rent Expense 40,300 50,000 1,600 34,000 16,000 Office Equipment Account Payable Salaries Payable Unearned Rent Note Payable ($15,000 current 17,200 Insurance Expense 66,700 Depreciation Expense-Office Office Supplies Expense Miscellaneous Administrative 1,200 Portion; remainder due in Expense 1,650 12 years) Capital Stock Retained Earnings 105,000 Rent Revenue 50.000 Interest Expense 84,600 11,600 A. Complete a Worksheet for the fiscal year ended December 31 by making the following adjustments 1. Physical merchandise inventory on December 31$157,500 2. Insurance expired during the year 3. Supplies on hand: 4,000 Store Supplies Office Supplies 1,100 600 4. Depreciation for the year: Store Equipment Office Equipment 4,500 2,800 5. Salaries Payable on December 31: Sale Salaries Office Salaries 800 3650 400 6. Unearned rent on December 31