The Artisan Wines is a retail store selling vintage wines. On December 31, 2019, the firm's general ledger contained the accounts and balances below. All account balances are normal. $ 43.215 25.500 3.500 Cash Accounts Receivable Prepaid Advertising Supplies Merchandise Inventory Store Equipment Acumulated Depreciation Store Equipment office Equipment Mccumulated Depreciation Office Equipment Notes Payable, due 2020 Accounts Payable Wages Payable Social Security Tax Payable Medicare Tax Payable Unearned Seminar Fees Interest Payable Vincent Arroyo, Capital Vincent Arroyo, Drawing 25,000 2,755 156,670 Sales Discounts 91,500 1.500 Purchases Purchases Returns and Allowances Freight In Rent Expense Wages Expense Payroll Taxes Expense Depreciation Expenseitere Equipment Depreciation Expense office Equipment Advertising Expense Supplies Expanse 20,000 points Income Summary Sales Sales Discounts Seminar Fee Income Purchases Purchases Returns and Allowances Freight In Rent Expense Wages Expense Payroll Taxes Expense Depreciation Expense-Store Equipment Depreciation Expense Office Equipment Advertising Expense Supplies Expense Interest Expense 91,500 1,500 250 13,700 20,000 2.770 ADJUSTMENTS: a.-b. Merchandise inventory at December 31, 2019, was counted and determined to be $12,500. c. The amount recorded as prepaid advertising represents $780 paid on September 1, 2019, for 12 months of advertising. d. The amount of supplies on hand at December 31 was $125. e. Depreciation on store equipment was $3,250 for 2019. f. Depreciation on office equipment was $1125 for 2019 g. Unearned Seminar Fees represent $10,500 received on November 1, 2019, for seven seminars. At December 31, four of these seminars had been conducted. h. Wages owed but not paid at December 31 were $400. 1. On December 31, 2019, the firm owed the employer's social security tax ($24.80) and Medicare tax ($5.80). J. The note payable bears interest at 6% per annum. One month's interest is owed at December 31, 2019. Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31, 2019 2. Enter the adjustments above in the Adjustments section of the worksheet. 3. Complete the worksheet Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31, 2019. 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, 2019? Answer is not complete. Complete this question by entering your answers in the tabs below. Worksheet Analyze Complete the worksheet. (Enter both the debit and credit effects wherever required. Round your intermediate calculations and final answers to 2 decimal Income Statement Account Name Artisan Wines Worksheet Year Ended December 31, 2019 Adjusted Trial Balance Debit Credit Debit Credit 343.215.00 550.00 260.00 520.00 225.00 125.00 Debat Trial Balance Debit Credit $ 43.215.00 650.00 780.00 350.00 Cash Accounts Receivable Prepaid Advertising Supplies Complete the worksheet. (Enter both the debit and credit effects wherever required. Round your intermediate calculations and final answers to 2 decimal places.) Income Statement Dobll Credit Balance Deb Account Name & Cash 563.215.00 550.00 Trial Balance Credit S63 215.00 550.00 78000 350.00 15,500.00 25.500.00 12,500.00 25,500.00 3.500.00 Artisan Wines Worksheet Year Ended December 31, 2019 Adjustments Adjusted Trial Balance Deba Credit Credit 563.215.00 550.00 260.00 520.00 225.00 125.00 12,500,00 15,500.00 12,500.00 25.500.00 3,250.00 6.750.00 5.500.00 1.125.00 2,875 00 25.000.00 2.755.00 400.00 400.00 24.00 24.80 5.80 5.80 5,000.00 4.500.00 125.00 125.00 33.200.00 Accounts Receivable Prepaid Advertising Supplies Merchandise Inventory Store Equipment Accumulated Depreciation Store Equipment Office Equipment Acum Depreciation Oce Equipment Notes Payable, due 2020 Accounts Payable Wages Payable Social Security Tax Payable Medicare Tax Payable Uncanned Seminar Fees rest Payable Vincent Arroyo, Capital 5.500.00 1.750.00 25,000.00 2,755 00 10,500.00 33,200.00 Check my work mode: This shows what is correct or incorrect for the work you have completed so far, it does not indicate completion Return to a 156.470 DO 156,470.00 156,470.00 250.00 250.00 250.00 8.000.00 5,000.00 5.000.00 91.500.00 91,500.00 91.500.000 1.500.00 1,500.00 Sales Sales Discounts Seminar Fee Inco Purchases Purchases Returns and A Freight in Rent Expense Wages Expense Payroll Taxes Expense Depreciation Expense-Store Equipment Depreciation Expense Office Equipment Advertising Expense Supplies Expense Interest Expense 250.00 13.700.00 20,000.00 2.770.00 400.00 30.60 3,250.00 1,125.00 200.00 225.00 125.00 250.00 13,700.00 20.400.00 2,800.60 3,250.00 1,125.00 260.00 225.00 125.00 250.00 13.700.00 20.400.00 2.300.00 3.250.00 1,125.00 200.00 225.00 125.00 234.475.00 24.675.00 39 415 80 39415 60 251.905.80 252.105 60 140.385.60 27 09440 176.470.00 102 Net Income 176.470.00 176,470.00 102 Analyse