The following financial data shows the unadjusted trial balance of the Hilal Company as of December 31, 1998: Hilal Company Worksheet Dec. 31, 1998 Cr. Dr. 11000 7100 4000 3200 9500 15600 Account Titles Cash A/R Prepaid Insurance Inventory 1/1/1998 Land Building Accumulated Depreciation A/P Common Stock Retained Earnings Dividends distribution Sales Rental Income Purchases Purchases Returns Salaries Expense Utilities Expense Administration Expenses Totals 8790 7000 15000 9500 2900 29000 1580 12700 1500 2000 1320 3050 72370 72370 If you know the following additional information: 1. Expired insurance equals JD3550. 2. Ending inventory on Dec. 31, 1998 equals JD3500. 3. Estimated depreciation on buildings is JD610. 4. Rental income, JD750 for December is earned, but it's not received. 5. Utilities expenses, JD400 are not paid and not recorded yet. Required: Prepare the worksheet by using the Microsoft Excel program