The balances of the ledger accounts for The Cougar, Inc. as of December 31, the end of their fiscal year before adjustments is as follows: Cougar, Inc. Trial Balance December 31, 201x Debit Credit Cash 14,560.00 Accounts Receivable 72,156.00 Merchandise Inventory 65,520.00 Supplies 1,540.00 Prepaid Insurance 3,920.00 Store Equipment 31,640.00 Accumulated Depreciation - Store Equipment 11,536.00 Accounts Payable 10,388.00 Uneamed Revenue 3,962.00 Capital Stock 56,910.00 Dividends 39,200.00 Rental Revenue 253,400.00 Utilities Expense 3,220.00 Rent Expense 68,040.00 Salaries and Wages Expense 31,850.00 Miscellaneous Expense 4,550.00 Total 336,196.00 336,196.00 Information for Adjusting Entries a. b. Insurance expired during the year. $1,350 Prepaid revenue earned, $2,100 Supplies inventory ending balance. $400 Depreciation of store equipment, $2,900 Wages accrued at December 31, $1,800 d. e. Required: Prepare the required adjusting entries and complete the attached adjustments worksheet The Cougar Company Adjustments Worksheet + Trial Balance Adjustments Income Statement Balance Sheet Adjusted Trial Balance Debit Credit Credit Debit Credit Debit Credit Debit Credit Debit 14.560.00 72.156.00 65.520.00 1,540.00 3.920,00 31.640 11,536.00 Cash Accounts Receivable Merchandise Inventory Supplies Prepaid Insurance Store Equipment Accumulated Deprec- Equip. Accounts Payable Unearned Revenue Capital Stock Dividends Rental Revenue Utilities Expense Rent Expense Salaries and Wages Expense Miscellaneous Expense Total 10.388.00 3.962.00 56.910.00 39,200.00 253,400.00 3.220.00 68,040.00 31.850.00 4.550.00 336,196.00 336,196.00 6