Jim Brown owns a small retail store called JB Sports. The entity prepares monthly financial statements. Below is a 10-column worksheet provided by the accountant of the business at the end of May 2022 before the financial statements for the month are prepared. Account Names Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 5,750 5,750 5,750 Accounts Receivable 6,500 2,000 8,500 8.500 Prepaid insurance 5,000 2,500 2,500 2,500 Supplies 2,750 1,450 1,300 1,300 Equipment 15,000 15,000 15,000 Acc. Dep.- 6,000 3,000 3,000 6,000 Equipment Accounts Payable Unearned Revenue 2,750 750 500 B. Capital 20,820 Drawings 2,500 Sales Revenue 14,000 2,750 250 20,820 2,500 500 16,500 2,000 Wages Expense 3,570 2,125 5,695 5,695 Miscellaneous 250 250 250 Expense Insurance expense Supplies expense 2,500 2,500 2,500 1,450 1,450 1,450 3,000 3,000 3,000 16,500 2,750 250 2,500 20,820 Depreciation expense Accrued wages 2.125 2,125 2,125 Total 41,320 41,320 11,575 11,575 18,450 18,450 12,895 16,500 35,550 31,945 3,605 3,605 16,500 16,500 35,550 35,550