The Artisan Wines is a retail store selling fine wines. On December 31,201, the firm's general ledger contained the accounts and balances below. All account balances are normal, a.-b. Merchandise inventory at December 31,201, was counted and determined to be $12,400. c. The amount recorded as prepaid advertising represents $720 paid on September 1,201, for 12 months of advertising. d. The amount of supplies on hand at December 31 was $120. e. Depreciation on store equipment was $3,225 for 201. f. Depreciation on office equipment was $1,100 for 201. g. Unearned Seminar Fees represent $7,000 recelved on November 1, 20X1, for flve seminars. At December 31 , four of these seminars had been conducted. h. Wages owed but not paid at December 31 were $600. i. On December 31,201, the firm owed the employer's social security tax($37.20) and Medicare tax($8.70). j. The note payable bears interest at 7 percent per annum. Two months interest is owed at December 31,201. Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31, 20X1. 2. Enter the adjustments above in the Adjustments section of the worksheet. 3. Complete the worksheet. Analyze: What was the amount of revenue earned by conducting seminars during the year ended December 31, 20x1? Complete this question by entering your answers in the tabs below. Complete the worksheet. Note: Enter both the debit and credit effects wherever required. Round your intermediate calculations and final answers to 2 decimal places Worksheet