The following year$-$end adjusting entries are required: Required information

WOLKSTEIN DRUG COMPANY

Worksheet

December $31,2024$

$\backslash$table$[[$Account Title,Unadjusted Trial Balance,Adjusting Entries,Adjusted Trial Balance,Income Statement,Balance Sheet$],[$Debit$,$Credit,Debit,Credit,Debit,Credit,Debit,Credit,Debit,Credit$],[$Cash$,48,570,,,,48,570,,,,48,570,],[$Accounts receivable,$30,500,,,,30,500,,,,30,500,],[$Prepaid rent,$4,800,,,,4,800,,,,4,800,],[$Inventory$,47,500,,,,47,500,,,,47,500,],[$Equipment$,106,000,,,,106,000,,,,106,000,],[$Accumulated depreciation,,$31,800,,,,,,,,],[$Accounts payable,,$34,000,,,,,,,,],[$Salaries payable,,$0,,,,,,,,],[$Common stock,,$100,000,,,,100,000,,,,100,000],[$Retained earnings,,$31,000,,,,31,000,,,,31,000],[$Sales revenue,,$473,000,,,,473,000,,473,000,,],[$Cost of goods sold,$283,800,,,,,,,,,],[$Salaries expense,$94,600,,,,,,,,,],[$Rent expense,$28,800,,,,,,,,,],[$Depreciation expense,$0,,10,600,,10,600,,10,600,,,],[$Utilities expense,$18,920,,,,,,,,,],[$Advertising expense,$6,310,,,,6,310,,6,310,,,],[,,,,,,,16,910,473,000,237,370,131,000],[$Net income,,,,,,,,,,$],[$Totals$,669,800,669,800,10,600,0,254,280,604,000,16,910,473,000,237,370,131,000]]$

a$.$ Depreciation expense for the year on the equipment is $$10,600.$

b$.$ Salaries at year$-$end should be accrued in the amount of $$6,080.$

Required: $$

Prepare and complete a worksheet.