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	$	5,400		Dr.
Accounts Receivable		2,300		Dr.
Allowance for Doubtful Accounts		49		Cr.
Merchandise Inventory		11000		Dr.
Supplies		1,170		Dr.
Prepaid Advertising		1080		Dr.
Store Equipment		7,920		Dr.
Accumulated DepreciationStore Equipment		1,470		Cr.
Office Equipment		1,420		Dr.
Accumulated DepreciationOffice Equipment		250		Cr.
Accounts Payable		2,595		Cr.
Social Security Tax Payable		400		Cr.
Medicare Tax Payable		85		Cr.
Federal Unemployment Tax Payable
State Unemployment Tax Payable
Salaries Payable
Beth Argo, Capital		24,063		Cr.
Beth Argo, Drawing		19,700		Dr.
Sales		88,548		Cr.
Sales Returns and Allowances		1,070		Dr.
Purchases		45,500		Dr.
Purchases Returns and Allowances		400		Cr.
Rent Expense		5,700		Dr.
Telephone Expense		560		Dr.
Salaries Expense		13,800		Dr.
Payroll Taxes Expense		1,240		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 $12,021. During 2019, the firm had net credit sales of $32,000; the firm estimates that 0.5 percent of these sales will result in uncollectible accounts. On December 31, 2019, an inventory of the supplies showed that items costing $260 were on hand. On October 1, 2019, the firm signed a six-month advertising contract for $1080 with a local newspaper and paid the full amount in advance. On January 2, 2018, the firm purchased store equipment for $7,920. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $570. On January 2, 2018, the firm purchased office equipment for $1,420. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $170. On December 31, 2019, the firm owed salaries of $1,800 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 $1,800 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 $1,800 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. ADJUSTMENTS a.b. Merchandise inventory on December 31, 2019, is $12,021. During 2019, the firm had net credit sales of $32,000; the firm estimates that 0.5 percent of these sales will result in uncollectible accounts. On December 31, 2019, an inventory of the supplies showed that items costing $260 were on hand. On October 1, 2019, the firm signed a six-month advertising contract for $1080 with a local newspaper and paid the full amount in advance. On January 2, 2018, the firm purchased store equipment for $7,920. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $570. On January 2, 2018, the firm purchased office equipment for $1,420. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $170. On December 31, 2019, the firm owed salaries of $1,800 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 $1,800 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 $1,800 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.

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