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. Credits Debits 59.740 26.750 3.800 41.250 86.000 Account Title Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation Accounts payable Salaries payable Connon stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Utilities expense Advertising expense Total: 25, 800 29.000 0 100.000 23.500 423.000 253,800 84.600 22.800 0 16.920 5.040 601.300 601.300 The following year-end adjusting entries are required: a. Depreciation expense for the year on the equipment is $8,600. b. Salaries at year-end should be accrued in the amount of $5,480. Exercise 2-20 (Algo) Part 1 Required: 1. Prepare and complete a worksheet. Required: 1. Prepare and complete a worksheet Account Title WOLKSTEN DRUG COMPANY Worksheet December 31, 2021 hidjustin Entries Adjusted Tillance Dr CH Income Statement Cr Balance Sheet D C. Deadsted Trial Balance Dr. 59 740 26.750 3800 41.250 36.000 25 800 29.000 Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation Accounts payable Salaries payable Common stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Utilities exponse Advertising expense 100.000 23.500 423.000 253,000 84 600 22.800 0 1620 5540 Nel come 00100 601300 Total