The Green Thumb Gardener is a retail store that sells plants, soil, and decorative pots. On December 31, 2019, the firm's general ledger contained the accounts and balances that appear below. ACCOUNTS AND BALANCES Cash $ 5,000 Dr. Accounts Receivable 1,900 Dr. Allowance for Doubtful Accounts 45 Cr. Merchandise Inventory 10,600 Dr. Supplies 1,130 Dr. Prepaid Advertising 900 Dr. Store Equipment 7,680 Dr. Accumulated DepreciationStore Equipment 1,430 Cr. Office Equipment 1,180 Dr. Accumulated DepreciationOffice Equipment 210 Cr. Accounts Payable 2,555 Cr. Social Security Tax Payable 360 Cr. Medicare Tax Payable 81 Cr. Federal Unemployment Tax Payable State Unemployment Tax Payable Salaries Payable Beth Argo, Capital 21,851 Cr. Beth Argo, Drawing 19,300 Dr. Sales 86,548 Cr. Sales Returns and Allowances 1,030 Dr. Purchases 44,300 Dr. Purchases Returns and Allowances 360 Cr. Rent Expense 5,300 Dr. Telephone Expense 520 Dr. Salaries Expense 13,400 Dr. Payroll Taxes Expense 1,200 Dr. Income Summary Supplies Expense Advertising Expense Depreciation ExpenseStore Equipment Depreciation ExpenseOffice Equipment Uncollectible Accounts Expense ADJUSTMENTS a.b. Merchandise inventory on December 31, 2019, is $11,621. During 2019, the firm had net credit sales of $28,000; the firm estimates that 0.7 percent of these sales will result in uncollectible accounts. On December 31, 2019, an inventory of the supplies showed that items costing $240 were on hand. On October 1, 2019, the firm signed a six-month advertising contract for $900 with a local newspaper and paid the full amount in advance. On January 2, 2018, the firm purchased store equipment for $7,680. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $530. On January 2, 2018, the firm purchased office equipment for $1,180. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $130. On December 31, 2019, the firm owed salaries of $1,760 that will not be paid until 2020. On December 31, 2019, the firm owed the employers social security tax (assume 6.2 percent) and Medicare tax (assume 1.45 percent) on the entire $1,760 of accrued wages. On December 31, 2019, the firm owed federal unemployment tax (assume 0.6 percent) and state unemployment tax (assume 5.4 percent) on the entire $1,760 of accrued wages. Required: Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31, 2019. 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?