Problem 10-10A Comprehensive-balance sheet LO1, 2, 3, 4 Golden Wedding Dress Company designs custom wedding dresses for brides to be. The person preparing the adjusting entries at year-end was unable to complete the adjustments due to illness. You have been given the following unadjusted trial balance along with some additional information for the December 31, 2020, year-end Account Accounts receivable Accun. deprec., building Accus, deprec., equipment Advance sales Allowance for doubtful accounts Building Cash Equipment Estimated warranty liability Unadjusted Balance $ 82,800 Land Account 135,000 Merchandise inventory. 151,000 Mortgage payable 235,000 Sarah Golden, capital 700 Note payable 453,000 Other operating expenses 89,000 Sales 657,000 Salaries & admin expense 5,100 Sales returns and allowances Unadjusted Balance $ 100,0 8,000 233,438 226,222 176,000 1,180,000 1,364,000 41,560 Other information: 1. Assume all accounts have a normal balance. 9,500 2.75% of the balance in the Advance Sales account is for wedding dresses to be made and delivered by Golden during 2021, the remaining 25% is from sales earned during 2020. 3. Golden warranties its wedding dresses against defects and estimates its warranty liability to be 2% of adjusted net sales 4. The 3%, 5-year note payable was issued on October 1, 2020; interest is payable annually each September 30, 5. The mortgage is paid annually on the first day of the next year. The next mortgage payment will be gaid consisting of $9.338 interest and $24.941 principal for a total of $34,279. 6. Uncollectible accounts are estimated to be 1.5% of outstanding receivables. 7. A physical count of the inventory showed a balance actually on hand of $63,500 8. Sarah promised her operations manager a year-end performance bonus of $2.524, which would be paid with her salary in January for high sales achieved this year.