The December 31, 2021, unadjusted trial balance for the Wolkstein Drug Company is presented below. December 31 is the companys year-end reporting date.

Account Title	Debits		Credits
Cash	39,640
Accounts receivable	33,500
Prepaid rent	5,600
Inventory	52,500
Equipment	122,000
Accumulated depreciation			36,600
Accounts payable			38,000
Salaries payable			0
Common stock			100,000
Retained earnings			37,000
Sales revenue			513,000
Cost of goods sold	307,800
Salaries expense	102,600
Rent expense	33,600
Depreciation expense	0
Utilities expense	20,520
Advertising expense	6,840
Totals	724,600		724,600

The following year-end adjusting entries are required:

1. Depreciation expense for the year on the equipment is $12,200.
2. Salaries at year-end should be accrued in the amount of $6,560.

Required: 1. Prepare and complete a worksheet.