P4-3A. The trial balance below is for Ling's Landscaping Service of Merritt for Completing a wo December 31, 2021. (30 min) LING'S LANDSCAPING SERVICE TRIAL BALANCE DECEMBER 31, 2021 Cr. Check Figure Dr. 4101010100 70000 80000 7 4200 1 40000 Net Income $654 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 3 5 600 4 00 00 2 0 0 0 0 126000 9 50200 950200 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