Score: 0/O Points 100% [The following Information applies to the questions displayed below.] The December 31, 2018, unadjusted trial balance for the Wolkstein Drug Company is presented below. December 31 is the company's fiscal year-end. Account Title Debits Credits Cash 20,000 Accounts receivable 35,000 Prepaid rent 5.000 Inventory 50,000 Equipment 100,000 Accumulated depreciation-equipment 30,000 Accounts payable 25,000 Salaries and wages payable Common stock 100,000 Retained earnings 29.000 Sales revenue 323,000 Cost of goods sold 180,000 Salaries and wages expense 71,000 Rent expense 30,000 Depreciation expense Utility expense 12,000 Advertising expense 4,000 Totals 507,000 507,000 The following year-end adjusting entries are required: a. Depreciation expense for the year on the equipment Is $10,000. b. Accrued salaries and wages payable at year-end should be $4,000