Prepare a ten$-$column work sheet for Health Care Consultants using the

trial balance on the next page and additional information given below.

$-$The fiscal period is one year.

$-$Supplies on hand on December $31$ are valued at $$700.$

$-$The three$-$year insurance policy was purchased on January $1$ for $$7200.$

$-$The declining$-$balance method of depreciation is used to record

depreciation for office equipment $(20$ percent per year$)$ and

automobiles $(30$ percent per year$).$