PB-1A. From the following trial balance, complete a worksheet for Jim's Hardware of Halifax: Cash Accounts Receivable Inventory Prepaid Insurance JIM'S HARDWARE TRIAL BALANCE DECEMBER 31, 2021 Store Equipment Accumulated Depreciation, Store Equipment Accounts Payable Jim Spool, Capital Income Summary Sales Sales Returns and Allowances Sales Discounts Cost of Goods Sold Wages Expense Rent Expense Telephone Expense Miscellaneous Expense Assumptions a. Physical count of inventory on December 31, 5615 b. Insurance expired, $150 c. Depreciation expense on store equipment, 560 d. Accrued wages, $90 Dr. 786 00 115200 60000 684 00 216000 66000 51600 54600 21600 163200 11 040 00 498600 171600 79200 114 00 9600 13848 00 13 848 00