The owner of Polar Fish Unlimited, Jade Greene, in Nain has asked you to finish the worksheet for the year ended December 31, 2021 Use the worksheet on the next page to fill in your adjustments. The accounts you need are already entered in the proper order. GOOD a) b) A physical count of inventory on December 31, $16,600 Office Supplies used up, $1,000 Rent expired, $2,000 Depreciation expense of office equipment, $2,500 Accrued salaries, $3,600 Insurance expired, $800 f) Extend your totals to the Adjusted Trial Balance columns Income Statement columns Balance Sheet columns Polar Fish Sales Unlimited Worksheet December 31, 2021 Adjustments Adjusted trial balance Dr Dr Cr Income statement Dr Cr Cr Trial balance Dr Cr 86,000 7,200 11,800 2,400 3,200 7,200 20,000 7,000 39,050 93,180 Account titles Cash Accounts receivable Inventory Office Supplies Prepaid Insurance Prepaid rent Equipment Accum depr - Eqpt Accounts payable Salaries Payable Jade Greene, Capital Jade Greene, Withdrawals Sales Sales returns and allowances Sales Discounts Cost of Goods Sold Office Supplies expense Rent Expense Depr. Exp. - Equipment Salaries Expense Insurance Expense Advertising Expense Utilities Expense 11,600 86,430 760 4.800 48,000 15,000 4.800 1,600 1,300 225,660 225,660 Balance sheet Dr Cr