[The following information applies to the questions displayed below.) 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 20,000 35,000 5,000 50,000 100,000 30,000 25,000 Account Title 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 expense Advertising expense Totals 100,000 29,000 323, 180,000 71,000 30,000 12,000 4,000 507,000 507.000 The following year-end adjusting entries are required: a. Depreciation expense for the year on the equipment is $10,000, b. Salaries at year-end should be accrued in the amount of $4,000. 1. Prepare and complete a worksheet WOLKSTEIN DRUG COMPANY Worksheet December 31, 2021 Adjusting Entries Adjusted Trial Balance Dr. Cr Dr CH Account Title Income Statement Dr CH Balance sheet Dr. CE Cash Accounts receivable Prepaid root Inventory Equipment Accumulated depreciation Accounts payable Salarios payable Common stock Rua 20 04/0% Sales revenue Cost of goods sold Sans expense Rent expense Depreciation expense ntes expanse Unadjusted Trial Balance Dr. CE 20.000 35,000 5.000 50,000 100.000 30 000 25.000 0 100 DOO 20.000 323 000 180.000 71.000 30.000 0 12 000 Advertising expense 4000 Net income Totals 507 000 507000