P4-3A. The trial balance below is for Ling's Landscaping Service of Merritt for December 31, 2021. LING'S LANDSCAPING SERVICE TRIAL BALANCE DECEMBER 31, 2021 Cr. Dr. 400000 700 00 sooloo 714/200 140 000 Cash Accounts Receivable Prepaid Rent Landscaping Supplies Landscaping Equipment Accumulated Depreciation, Landscaping Equipment Accounts Payable A. Ling, Capital Landscaping Revenue Heat Expense Advertising Expense Wages Expense 1 0 6 000 8 36.00 325000 4 35 600 4 0 0 0 2 00 00 126000 9 50 200 950200 Check Figure Net Income $654 Adjustment data to update the trial balance: a. Rent expired, $600 b. Landscaping supplies on hand (remaining), $200 c. Depreciation expense, landscaping equipment, $300 d. Wages earned by workers but not paid and not due until January, $400 Required Prepare a worksheet for Ling's Landscaping Service for the month of December