The completed financial statement columns of the worksheet for Wildhorse Company are shown as follows: Wildhorse Company Worksheet For the Year Ended December 31, 2020 Income Statement Balance Sheet Account No. 101 112 130 157 158 201 212 301 306 Account Titles Dr. Cr. Cr. Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Dr. 8,700 10,700 2,700 23,500 4,300 9,200 2,200 19,200 11,100 400 622 711 72