of 2 Required information [The following information applies to the questions displayed below.] The December 31, 2021, unadjusted trial balance for the Wolkstein Drug Company is presented below. December 31 is the company's year-end reporting date. Account Title Cash Debits Credits 37,410 Accounts receivable 34,250 Prepaid rent 5,800 Inventory 53,750 ped Equipment 126,000 Accumulated depreciation Accounts payable 37,800 39,000 0 ook int Salaries payable Common stock Sales revenue Retained earnings Cost of goods sold 313,800 -int Salaries expense 104,600 Rent expense 34,800 ences Depreciation expense 0 Utilities expense 20,920 Advertising expense Totals 6,970 738,300 100,000 38,500 523,000 738,300 The following year-end adjusting entries are required: a. Depreciation expense for the year on the equipment is $12,600. b. Salaries at year-end should be accrued in the amount of $6,680.