The December 31, 2021, unadjusted trial balance for the Wolkstein Drug Company is presented below. December 31 is the company's year-end reporting date. Account Title Debits Credits Cash 37,410 Accounts receivable 34,250 Prepaid rent 5,800 Inventory 53,750 Equipment 126,000 Accumulated depreciation 37,800 Accounts payable 39,000 Salaries payable 0 Common stock 100,000 Retained earnings 38,500 Sales revenue 523,000 Cost of goods sold 313,800 Salaries expense 104,600 Rent expense 34,800 Depreciation expense 0 Utilities expense 20,920 Advertising expense 6,970 Totals 738,300 738,300 The following year-end adjusting entries are required: a. Depreciation expense for the year on the equipment is $12,600. b. Salaries at year-end should be accrued in the amount of $6,680. Required: 1. Prepare and complete a worksheet. WOLKSTEIN DRUG COMPANY Worksheet Balance Sheet December 31, 2021 Account Title Unadjusted Trial Adjusting Entries Balance Adjusted Trial Balance Income Statement Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cash Accounts receivable Prepaid rent Inventory Equipment 37,410 34,250 5,800 53,750 126,000 Accumulated depreciation Accounts payable 37,800 39,000 Salaries payable 0 Common stock 100,000 Retained earnings 38,500 Sales revenue 523,000 Cost of goods sold 313,800 Salaries expense 104,600 Rent expense 34,800 Depreciation expense 0 Utilities expense 20,920 Advertising expense 6,970 Net income Totals 738,300 738,300 Cr