The Green Thumb Gardener is a retail store that sells plants, soil, and decorative pots. On December $31,201,$ the firm's general ledger contained the accounts and balances that appear below.

$\backslash$table$[[$ACCOUNTS AND BALANCES,$],[$Cash$,6,700$ Debit$],[$Accounts Receivable,$3,600$ Debit$],[$Allowance for Doubtful Accounts,$62$ Credit$],[$Merchandise Inventory,$12,300$ Debit$],[$Supplies$,1,300$ Debit$],[$Prepaid Advertising,$1,080$ Debit$],[$Store Equipment,$8,700$ Debit$],[$Accumulated Depreciation$-$Store Equipment,$1,600$ Credit$],[$Office Equipment,$2,200$ Debit$],[$Accumulated Depreciation$-$Office Equipment,$380$ Credit$],[$Accounts Payable,$2,725$ Credit$],[$Social Security Tax Payable,$530$ Credit$],[$Medicare Tax Payable,$88$ Credit$],[$Federal Unemployment Tax Payable,$],[$State Unemployment Tax Payable,$],[$Salaries Payable,$],[$Beth Argo, Capital,$30,677$ Credit$],[$Beth Argo, Drawing,$21,000$ Debit$],[$Sales$,95,048$ Credit$],[$Sales Returns and Allowances,$1,200$ Debit$],[$Purchases$,49,400$ Debit$],[$Purchases Returns and Allowances,$530$ Credit$],[$Rent Expense,$7,000$ Debit$],[$Telephone Expense,$690$ Debit$],[$Salaries Expense,$15,100$ Debit$],[$Payroll Taxes Expense,$1,370$ Debit$],[$Income Summary,$],[$Supplies Expense,$],[$Advertising Expense,$],[$Depreciation Expense$-$Store Equipment,$],[$Depreciation Expense$-$office Equipment,$],[$Uncollectible Accounts Expense,$],[,]]$

ADJUSTMENTS

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

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

d$.$ On December $31,201,$ an inventory of the supplies showed that items costing $$325$ were on hand.

e$.$ On October $1,201,$ the firm signed a six$-$month advertising contract for $$1,080$ with a local newspaper and paid the full amount 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 $2,200,$ 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 Medicaretax $($assume $1\mathrm{.}45$ percent$)$ on the entire $$1,930$ of accrued wages.

j$.$ On December $31,201,$ the firm owed federal unemployment 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 th$$ Trial Balance section of a $10-$column worksheet. The worksheet covers the year ended December $31,20$x$1.$

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?

Worksheet

Analyze

Complete the worksheet.

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

$\backslash$table$[[$The Green Thumb Gardener$],[$Worksheet$],[$Year Ended December $31,20$X$1],[$Account Name,Trial Balance,Adjustments,Adjusted Trial Balance,Income Statement,Balance Sheet$],[$Debit$,$Credit,Debit,Credit,Debit,Credit,Debit,Credit,Debit,Credit$],[$Cash$,$$$6,700\mathrm{.}00,,,,$$$6,700\mathrm{.}00,$:$\text{'},5,,$$$6,70000,-],[$Accounts Receivable,$3,60000,,1,[,3,60000,,$stit,,$3,600\mathrm{.}00,],[$Allowance for Doubtful Accounts,$4,62\mathrm{.}00,,22500,,28700,,,?,287000],[$Merchandise Inventory,$12,300\mathrm{.}00,,13,321\mathrm{.}00,12,30000,13,321\mathrm{.}00,-4,,,13,321\mathrm{.}00,$T$],[$Supplies$,1,300\mathrm{.}00,,,975000,325\mathrm{.}00,,,,32500,],[\backslash$table$[[$Prepaid Advertising$]],1,080\mathrm{.}00,,,540\mathrm{.}00,540\mathrm{.}00,=$