$\backslash$table$[[$ACCOUNT TITLE,$\backslash$table$[[$ACC$.],[$NO$.]],$TRIAL BALANCE,ADJUSTMENTS,INCOME STATEMENT,BALANCE SHEET$],[$DEBIT$,$CREDIT,DEBIT,CREDIT,DEBIT,CREDIT,DEBIT,CREDIT$],[$Cash$,100,12,000\mathrm{.}00,,,,,,,],[$Accounts Receivable,$102,2,000\mathrm{.}00,,,,,,,],[$Supplies$,131,700\mathrm{.}00,,,$a$),,,,],[$Equipment$,141,45,000\mathrm{.}00,,,,,,,],[$Accum$.$ Dep. $-$ Equipment,$142,,15,400\mathrm{.}00,,$b$),,,,],[$Accounts Payable,$200,,3,000\mathrm{.}00,,,,,,],[$S$.$Monzo, Capital,$300,,34,600\mathrm{.}00,,,,,,],[$S$.$Monzo, Drawings,,$30,000\mathrm{.}00,,,,,,,],[$Sales$,301,,155,000\mathrm{.}00,,,,,,],[$Salaries Expense,$400,82,000\mathrm{.}00,,,,,,,],[$Rent Expense,$500,28,000\mathrm{.}00,,,,,,,],[$Tel$.$ & Internet Expense,$501,3,400\mathrm{.}00,,,,,,,],[$Miscellaneous Expense,$502,1,900\mathrm{.}00,,,,,,,],[$Office Expense,$503,3,000\mathrm{.}00\_,,,,,,,],[,504,208,000\mathrm{.}00,208,000\mathrm{.}00,,,,,,],[,,,,,,,,,],[$Supplies Expense,$505,,,$a$),,,,,],[$Dep$.$ Exp. $-$ Equipment,$506,,,$b$),,,,,],[,,,,,,,,,],[$Net Income,,,,,,,,,$]]$The trial balance for Latin Beat follows. Prepare an eight$-$column work

sheet for the year ended December $31,20-,$ using the following additional information:

$-$Supplies on hand on December $31$ are valued at $$200.$

$-$The declining$-$balance method of depreciation is used, and equipment

depreciates at the rate of $20$ percent per year.