On December 31, 20X8, the trial balance was as follows:

8,500 2,400 4,800 118,500 $ 20,000 3,000 60,000 30,000 200,000 Cash Cleaning Supplies Prepaid Insurance Equipment Acc. Depr.- Equipment Accounts Payable Interest Payable Notes Payable Rent Payable Greg Dempster, Capital Sales Wages Expense Cleaning Supplies Expense Utilities Expense Rent Expense Laundry Expense Advertising Expense Other Expense Maintenance Expense Depreciation Expense Insurance Expense Interest Expense Total 75,000 6,000 7,500 24,000 10,000 17,000 2,000 19,300 11,000 1,500 5,500 $ 313,000 $ 313,000 4. Complete columns on the worksheet for both the income statement and balance sheet. Required: 1. Enter the account balances from the trial balance in the Trial Balance columns of a worksheet. 2. Enter the adjusting entries in the worksheet based on the following information: a. Cleaning supplies on hand at year end total $1,600. b. Unexpired insurance at the end of 20X8 equals $1,200. C. Depreciation expense for December (not recorded) totals $1,000. d. Interest expense for December (not recorded) totals $500. Record the amount due as interest payable. e. The rent expense for the year is based on 13 percent of total sales. Two thousand was paid on the first day of each month. Any remaining rent due must be recorded. 8. Extend the numbers over to an adjusted trial balance columns on the worksheet