The adjusted trial balance columns of the worksheet for Whispering Winds Company are as follows. Account No. 101 112 126 130 157 158 200 201 212 Whispering Winds Company Worksheet For the Year Ended December 31, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 5,300 Accounts Receivable 10,500 Supplies 1,200 Prepaid Insurance 2,200 Equipment 26,700 Accumulated Depreciation-Equipment 5,000 Notes Payable 14,100 Accounts Payable 6,200 Salaries and Wages Payable 2,200 Interest Payable 700 Common Stock 11,200 Retained Earnings 4,400 Dividends 6,300 Service Revenue 58,900 Advertising Expense 8,300 Supplies Expense 4,300 Depreciation Expense 5,000 Insurance Expense 3,900 Salaries and Wages Expense 28,300 Interest Expense 700 Totals 102,700 102.700 230 311 320 332 400 610 631 711 722 726 905 Adjusted Trial Balance Income Statement Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash $5,300 $ $ $ 112 Accounts Receivable 10,500 126 1.200 Supplies Prepaid Insurance 130 2.200 157 Equipment 26,700 158 5.000 200 14,100 201 6.200 212 Accumulated Depreciation - Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Common Stock Retained Earnings 2.200 230 700 311 11.200 320 4,400 332 Dividends 6,300 400 58.900 610 8,300 631 4300 711 5.000 Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 722 3.900 726 28,300 905 700 Totals 102.700 102.700 Net Income Totals Income Statement Balance Sheet Dr. Cr. Dr. Cr. $ $ $ $