The Green Thumb Gardener is a retail store that sells plants, soil, and decorative pots. On December $31,20$X$1,$ the firm's general ledger contained the accounts and balances that appear below.

$\backslash$table$[[$ACCOUNTS AND BALANCES,,,$],[$Cash$,,$$$,6,700,$Debit$],[$Accounts Receivable,,$\backslash$table$[[3,600],[62]],$Debit$],[$Allowance for Doubtful Accounts,,$\backslash$table$[[62],[630]],$Credit$],[$Merchandise Inventory,,$\backslash$table$[[12,300],[1,300]],\backslash$table$[[$Debit$],[$Debit$]]],[\backslash$table$[[$Supplies$],[$Prepaid Advertising$]],,\backslash$table$[[1,300],[1,080]],\backslash$table$[[$Debit$],[$Debit $.]]],[\backslash$table$[[$Prepaid Advertising$],[$Store Equipment$]],,8,700,$Debit$],[\backslash$table$[[$Store Equipment$],[$Accumulated Depreciation$-$Store Equipment$]],,1,600,$Credit$],[\backslash$table$[[$Accumulated Depreciation$-$Store Equipment$],[$office Equipment$]],,2,200,$Debit$],[\backslash$table$[[$Office Equipment$],[$Accumulated Depreciation$-$office Equipment$]],,380,$Credit$],[\backslash$table$[[$Accumulated Depreciation$-$office Equipment$],[$Accounts Payable$]],,2,725,$Credit$],[$Social Security Tax Payable,,$530,$Credit$],[$Medicare Tax Payable,,$88,$Credit$],[$Federal Unemployment Tax Payable,,,$],[\backslash$table$[[$State Unemployment Tax Payable$],[$Salaries Payable$]],,-,],[\backslash$table$[[$Salaries Payable$],[$Beth Argo, Capital$]],,,$Credit$],[\backslash$table$[[$Beth Argo, Capital$],[$Beth Argo, Drawing$]],,21,000,\backslash$table$[[$Credit$],[$Debit$]]],[\backslash$table$[[$Beth Argo, Drawing$],[$Sales$]],,95,048,\backslash$table$[[$Uebit$],[$Credit$]]],[\backslash$table$[[$Sales$],[$Sales Returns and Allowances$]],,1,200,$Debit$],[\backslash$table$[[$Purchases$]],,49,400,$Debit$],[\backslash$table$[[$Purchases Returns and Allowances$],[$Purchases Ret$]],,530,$Credit$],[\backslash$table$[[$Rent Expense$],[$Rent$]],,7,000,$Debit$],[$Telephone Expense,,$690,$Debit$],[$Salaries Expense,,$15,100,$Debit$],[$Payroll Taxes Expense,,$1,370,$Debit$],[$Income Summary,,,$],[$Supplies Expense,,,$],[\backslash$table$[[$Advertising Expense$],[$Depreciation Expense$-$Store Equipment$]],,$is$,],[\backslash$table$[[$Depreciation Expense$-$Store Equipment$],[$Depreciation Expense$-$office Equipents$]],,,],[$Uncollectible Accounts Expen,,,$]]$

ADJUSTMENTS

a$.-$b$.$ Merchandise inventory on December $31,201,$ is $$13,321.$

c$.$ During $201,$ the firm had net credit sales of $$45,000,$ the firm estimates that $0\mathrm{.}5$ percent of these sales will result in uncollectible accounts.

d$.$ On December $31,20$X$1,$ an inventory of the supplies showed that items costing $$325$ were on hand.

e$.$ On October $1,20$X$1,$ the firm signed a six$-$month advertising contract for $$1,080$ with a local newspaper and paid the full amouth in advance

f$.$ On January $2,20$X$0,$ the firm purchased store equipment for $$8,700.$ At that time, the equipment was estimated to have a useful life of five years and a salvage value of $$700.$

g$.$ On January $2,20$X$0,$ the firm purchased office equipment for $$2,200.$ At that time, the equipment was estimated to have a useful life of five years and a salvage value of $$300.$

h$.$ On December $31,20$X$1,$ the firm owed salaries of $$1,930$ that will not be paid until $202$

i$.$ On December $31,20$X$1,$ the firm owed the employer's social security tax $($assume $6\mathrm{.}2$ percent$)$ and Medicare tax $($assume $1\mathrm{.}45$ percent$)$ on the entire $$1,930$ of accrued wages.

j$.$ On December $31,201,$ the firm owed federal uniemployment tax $($assume $0\mathrm{.}6$ percent$)$ and state unemployment tax $($assume $5\mathrm{.}4$ percent$)$ on the entire $$1,930$ of accrued wages.

Required:

Prepare the Trial Balance section of a $10-$column worksheet. The worksheet covers the year ended December $31,201.$

Enter the adjustments above in the Adjustments section of the worksheet.

Complete the worksheet.

Analyze:

By what amount were the assets of the business affected by adjustments?

Complete this question by entering your answers in the tabs below.

Complete the worksheet.

Note: Enter both the debit and credit effects wherever required. Round your intermediate calculations and final answers to $2$ decimal places.

The Green Thumb Gardener

Worksheet

Year Ended December $31,20$X$1$

$\backslash$table$[[$Account Name,Trial Balance,Adjustments,Adjusted Trial Balance,Income Statement,Balance Sheet$],[$Debit$,$Credit,Debit,Credit,Debit,Credit,Debit,Credit,Debit,Credit$],[$Cash$,$$$6,700000,,4x,,$$$6,700\mathrm{.}00,-,,,$$$6,70000,3],[$Accounts Receivabl$,3,600\mathrm{.}00,,x,,3,600\mathrm{.}00,,,,3,60000,],[$Allowance for Doubtful Accounts,,$62000,+,225000,,287\mathrm{.}00,,$mathe,,$287\mathrm{.}00$