Required information [The following information applies to the questions displayed below.) The December 31, 2021, unadjusted trial balance for the Wolkstein Drug Company is presented below. December 31 is the company's year-end reporting date. Account Title Debits Credits: Cash 55,270 Accounts receivable 28,250 Prepaid rent 4,200 Inventory 43,750 Equipment 94,000 Accumulated depreciation 28,200 Accounts payable 31,000 Salaries payable Common stock 100,000 Retained earnings 26,500 Sales revenue 443, een Cost of goods sold 265,800 Sataries expense 88,600 Rent expense 25,200 Depreciation expense utilities expense 17,720 Advertising expense 5,910 Totals 628,700 628,700 The following year-end adjusting entries are required: a. Depreciation expense for the year on the equipment is $9.400. b. Salaries at year-end should be accrued in the amount of $5,720, WOLKSTEIN DRUG COMPANY Worksheet December 31, 2021 Adjusting Entries Adjusted Trial Balance De Or Dr. Cr. Balance Sheet Account Title Income Statement Dr. Cr. Dr. Cr. Cash Accounts receivable Prepadom trventory Equipment Acum depreciation Accounts payable Sales payable Common stock Rindamine Unadjusted Trial Balance Dr. Gr. 55,270 28.250 4.200 13.750 94.000 28.200 35.000 O 100.000 26 500 43000 205.800 8.000 Costel Sapne 0 Depron U Afringeren 17.720 0 0 0 70 626.700 0 0 o 0