Part 4-Preparation of financial statements (15 marks) Note: The Adjustments that have not been made in the trial balance. Amounts are in 000's of dollars Cash Accounts Receivable Inventory Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Debits Credits 12,000 5,000 5,000 1,000 20,000 5,000 9,000 Salaries Payable - Administrative Salaries Payable - Manufacturing Unearned Revenue 5,000 Current of Long Term Debt 2,000 Long Term Debt 10,000 Common Shares 3,000 Opening Retained Earnings 11,000 Sales 15,000 Cost of Goods Sold (excluding Depreciation) 10,000 Depreciation Expense for Manufacturing 2,000 Administration and Selling Expense 2,000 Administrative Salaries 2,000 Interest Expense 500 Income Taxes Totals 500 60.000 60,000