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	$	5,600		Dr.
Accounts Receivable		2,500		Dr.
Allowance for Doubtful Accounts		51		Cr.
Merchandise Inventory		11,200		Dr.
Supplies		1,190		Dr.
Prepaid Advertising		900		Dr.
Store Equipment		8,040		Dr.
Accumulated DepreciationStore Equipment		1,490		Cr.
Office Equipment		1,540		Dr.
Accumulated DepreciationOffice Equipment		270		Cr.
Accounts Payable		2,615		Cr.
Social Security Tax Payable		420		Cr.
Medicare Tax Payable		87		Cr.
Federal Unemployment Tax Payable
State Unemployment Tax Payable
Salaries Payable
Beth Argo, Capital		24,899		Cr.
Beth Argo, Drawing		19,900		Dr.
Sales		89,548		Cr.
Sales Returns and Allowances		1,090		Dr.
Purchases		46,100		Dr.
Purchases Returns and Allowances		420		Cr.
Rent Expense		5,900		Dr.
Telephone Expense		580		Dr.
Salaries Expense		14,000		Dr.
Payroll Taxes Expense		1,260		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 $12,221.

3. During 2019, the firm had net credit sales of $34,000; the firm estimates that 0.7 percent of these sales will result in uncollectible accounts.
4. On December 31, 2019, an inventory of the supplies showed that items costing $270 were on hand.
5. 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.
6. On January 2, 2018, the firm purchased store equipment for $8,040. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $590.
7. On January 2, 2018, the firm purchased office equipment for $1,540. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $190.
8. On December 31, 2019, the firm owed salaries of $1,820 that will not be paid until 2020.
9. 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 $1,820 of accrued wages.
10. 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 $1,820 of accrued wages.

Required:

1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31, 2019.
2. Enter the adjustments above in the Adjustments section of the worksheet.
3. Complete the worksheet.

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