INSTRUCTIONS: COMPLETE THE WORKSHEET for the month of March. Trial Balance Adjustments DEBIT CREDIT DEBIT CREDIT Cash 400 Accounts receivable 100 Inventory 1,000 Prepaid insurance 600 Equipment 2,800 Accumulated depreciation 500 Accounts payable 300 Common stock 4,000 Dividends 500 Sales revenue 5,500 Sales returns and allowances 500 Sales discounts 100 Cost of goods sold 2,200 Freight-out 200 Advertising expense 300 Salaries expense 600 Rent expense 1,000 Totals 10,300 10,300 Adjusted Trial Balance DEBIT CREDIT INCOME STATEMENT DEBIT BALANCE SHEET CREDIT DEBIT CREDIT INSTRUCTIONS: Complete the worksheet INFORMATION FOR ADJUSTING ENTRIES March sales made but not yet billed Insurance expired during the month Depreciation expense for the month Salaries earned but not paid for March Physical count of inventory shows actual ending inventory to be 800 100 200 600 980