P8-1B. As the accountant for Jim's Hardware of Halifax, you have been asked to complete a worksheet from the following trial balance as well as additional data: JIM'S HARDWARE TRIAL BALANCE DECEMBER 31, 2021 Cash Accounts Receivable Inventory Prepaid Insurance Store Equipment Accumulated Depreciation, Store Equipment Accounts Payable J. Spool, Capital Sales Dr. Cr. 960 00 1600 00 73600 111200 3200 00 168000 140800 257600 14.800.00 72800 68800 Sales Returns and Allowances Sales Discounts Wages Expense Rent Expense Miscellaneous Expense 660000 230400 184000 14400 20464 00 20 4600