ONO 11A-2. From the trial balance in Figure 11.11 following . complete a worksheet for Jum's Hardware Assume the JIM'S HARDWARE TRIAL BALANCE DECEMBER 31, 2017 Account Balance Cash Accounts Receivable Merchandise Inventory Prepaid Insurance 60 000 Store Equipment Accumulated Depreciation, Store Equipment 6 3 000 Accounts Payable 48 500 Jim Spool, Capital 160 800 Income Summary Hardware Sales 11 6 1 000 Hardware Sales Returns and Allowances 8 9 100 Hardware Sales Discount 2 0 8 00 Purchases 5 2 6 4 00 Purchases Discount 16 8 00 9 000 Purchases Returns and Allowances 17 0 8 00 Wages Expense 79200 Rent Expense 149.00 Telephone Expense Mience 148500 160 800 Accounts Payable Jim Spool, Capital capital Income Summary Hardware Sales Hardware Sales Returns and Allowances Hardware Sales Discount Purchases Purchases Discount Purchases Returns and Allowances Wages Expense Rent Expense Telephone Expense Miscellaneous Expense Totals 116 1 000 8 9 100 2 08.00 5 2 6 400 16800 9 000 1 7 0 800 7 9 200 14 900 8 000 14 5 9 100 14 99 100 Figure 11.11 Trial Balance for Jim's Hardware a./b. Ending inventory on December 31 is calculated at $340 c. Insurance expired $110. d. Depreciation on store equipment $70 e. Accrued wages, $80