Recording adjustments and completing the worksheet. Whatnots is a retail seller of cards, novelty items, and business products. On December 31, 2013, the firm's general ledger contained the following accounts and balances. 1. Prepare the Trail Balance section of a 10-column worksheet. The worksheet covers the year ended December 31, 2013. 2. Enter the adjustments in the Adjustments section of the worksheet. Identify each adjustment with the appropriate letter. 3. Complete the worksheet