On December 1, 2022, Whispering Winds Corp. had the account balances shown below. Cash Accounts Receivable Inventory (2.800 x $0.70) Equipment Debits $4,470 3,600 1.960 21,400 $31.430 Accumulated Depreciation-Equipment Accounts Payable Common Stock Retained Earnings Credits $1,430 3.210 10.300 16,490 $31,430 The following transactions occurred during December Purchased 3,800 units of inventory on account at a cost of $0.75 per unit. Sold 4,200 units of inventory on account for $1.00 per unit. (It sold 2,800 of the $0.70 units and 1,400 of the $0.75 Granted the December 5 customer $100 credit for 100 units of inventory returned costing $70. These units were returned to inventory. Purchased 2,200 units of Inventory for cash at $0.90 each Sold 1.900 units of inventory on account for $0.87 per unit (it sold 1.900 of the $0.75 units.) Dec. 3 5 7 17 22 Adjustment data: 1 2 3. Accrued salaries and wages payable 5320 Depreciation on equipment $220 per month Income tax expense was $230, to be paid next year. Prepare an adjusted trial balance as of December 31, 2022. Whispering Winds Corp. Adjusted Trial Balance December 31, 2022 Debit $ Credit Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation Equipment Sales Ravenue at Player Ul App X A Player zas/ui/v2/assessment-player/index.html?launchid0605657-B42-4808-9c15-281cc04bc5c8a/question/ - / 100 mestion 1 of 1 Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation Equipment Sales Revenue $