The pictures go in opposite order, sorry! thanks for any help in advance.

2. The following amounts were not recorded as prepayments or accruals. Prepaid Insurance Advances from customers Accrued interest expense 01 $600 goo 01 $900 1,400 400 The advances from customers were recorded as sales in the year the cash was received. 3. 4. 5. In 2014, the partnership recorded a provision of $8,500 for anticipated declines in inventory prices. You convinced the partners that the provision was unnecessary and should be removed from the books. The partnership charged equipment purchased for $4,200 on January 1, 2014, to expense. This equipment has an estimated life of 10 years and an estimated salvage value of $400. The partnership depreciates its capitalized equipment using the declining balance method at twice the straight-line depreciation rate. The partners agreed to establish an allowance for doubtful accounts at 2% of current accounts receivable and 5% of past-due accounts. At December 31, 2013, the partnership had $50,700 of accounts receivable, of which only $4,400 was past due. At December 31, 2014, 20% of accounts receivable was past due, of which $4,400 represented sales made in 2013 and was considered collectible. The partnership had written off uncollectible accounts in the year the accounts became worthless as follows: 2014 accounts 2013 accounts In 014 $800 1,000 o $300 6. Goodwill was recorded on the books in 2014 and credited to the partners' capital accounts in the profit and loss ratio in recognition of an increase in the value of the business resulting from improved sales volume. The partners agreed to write off the goodwill before admitting the new partner. Prepare a worksheet showing the adjustments and the adjusted trial balance for the partnership on the accrual basis at December 31, 2014. All adjustments affecting income should be made directly to partners' capital accounts. (Do not prepare formal financial statements or formal journal entries.) (Round answers to O decimal places, e.g. 5,125.) Cain, Gallo, and Hamm Partnership Adjusted Trial Balance December 31, 2014