P8-1A. From the following trial balance, complete a worksheet for Jim's Hardware of Halifax: Cash JIM'S HARDWARE TRIAL BALANCE DECEMBER 31, 2021 Accounts Receivable Inventory Prepaid Insurance Store Equipment Accumulated Depreciation, Store Equipment Accounts Payable Jim Spool, Capital Income Summary A Sales Sales Returns and Allowances Cost of Goods Sold Wages Expense Telephone Expense Miscellaneous Expense Assumptions Dr. Cr. 78600 115200 60000 68400 216000 660.00 31600 163200 1104000 54600 21600 498600 171600 9200 11400 9600 11848 00 15-84800