The following is the Unadjusted Trial Balance for Mary's Family Restaurant on December $31$st

a$.$ Depreciation on furniture & equipment:

Lifo $=8$ years, no residual value depreciation applied equally each year $($straight line$)$

b$.$ Food inventory at end of the year $=$$$1,000$

c$.$ Wages owed to employees at year end $=$$$2,900$

d$.$ Insurance premium was paid in full July $1$st covering a year

Complete the worksheet to produce a post adjustment Trial Balance

$20$ MARKS

Also journalize the adjustments