The Green Thumb Gardener is a retail store that sells plants, soil, and decorative pots. On December 31, 20X1, the fim's general ledger contained the accounts and balances that appear below. ACCOUNTS AND BALANCES Cash $ 4,8ee Dr. Accounts Receivable 1,788 Dr. Allowance for Doubtful Accounts 43 Cr. Merchandise Inventory 10,4e0 Dr. Supplies 1,110 Dr. Prepaid Advertising 1,080 Dr. Store Equipment 7,568 Dr. Accumulated Depreciation-store Equipment 1,410 Cr. Office Equipment 1,960 Dr. Accumulated Depreciation-office Equipment 190 Cr. Accounts Payable 2,535 Cr. Social Security Tax Payable 340 Cr. Medicare Tax Payable 79 Cr. Federal Unemployment Tax Payable State Unemployment Tax Payable Salaries Payable Beth Argo, Capital 21,015 Cr. Beth Argo, Drawing 19,1ee Dr. Sales 85,548 Cr. Sales Returns and Allowances 1,819 Dr. Purchases 43,788 Dr. Purchases Returns and Allowances 340 Cr. Rent Expense 5,189 Dr. Telephone Expense 569 Dr. Salaries Expense 13, 2ee Dr. Payroll Taxes Expense 1,180 Dr. Income Summary Supplies Expense Advertising Expense Depreciation Expense-Store Equipment Depreciation Expense-Office Equipment Uncollectible Accounts Expense ADJUSTMENTS 4.-b. Merchandise inventory on December 31, 20x1, is $11.421. c. During 20x1, the firm had net credit sales of $26.000; the firm estimates that 0.5 percent of these sales will result in uncollectible accounts. d. On December 31, 20x1, an inventory of the supplies showed that items costing $230 were on hand. e. On October 1, 20x1, the firm signed a six-month advertising contract for $1.080 with a local newspaper and paid the full amount in advance. t. On January 2, 20x0, the firm purchased store equipment for $7,560. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $510. g. On January 2, 20x0, the firm purchased office equipment for $1.060. At that time, the equipment was estimated to have a useful life of five years and a salvage value of $110. h. On December 31, 20x1, the firm owed salaries of $1.740 that will not be paid until 20x2. 1. On December 31, 20x1, the firm owed the employer's social security tax (assume 6.2 percent) and Medicare tax (assume 1.45 percent) on the entire $1,740 of accrued wages. J. On December 31, 20x1, the firm owed federal unemployment tax (assume 0.6 percent) and state unemployment tax (assume 5.4 percent) on the entire $1,740 of accrued wages. Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31, 20X1. 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? Complete the worksheet. (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, 20X1 Adjustments Adjusted Trial Balance Debit Credit Debit Credit Trial Balance Debit Credit Income Statement Debit Credit Balance Sheet Debit Credit Account Name Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory Supplies Prepaid Advertising Store Equipment Accumulated DepreciationStore Equipment Office Equipment Accumulated Depreciation - Office Equipment Accounts Payable Social Security Tax Payable Medicare Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Salaries Payable Beth Argo, Capital Beth Argo, Drawing Sales Sales Returns and Allowances Purchases Purchases Returns and Allowances Rent Expense Telephone Expense Salaries Expense Payroll Taxes Expense Income Summary Supplies Expense Advertising Expense Depreciation ExpenseStore Equipment Depreciation Expense-Office Equipment Uncollectible Accounts Expense Totals Net Income Worksheet Analyze By what amount were the assets of the business affected by adjustments? . Total assets by