The trial balance of Hadden Company as of December 31, the end of its current fiscal year, is as follows: Hadden Company ADJUSTED TRIAL BALANCE December 31, 20-- ACCOUNT TITLE DEBIT CREDIT 1 Cash 9,246.52 2 Merchandise Inventory 63,674.80 3 Supplies 1,466.34 4 Prepaid Insurance 1,420.00 5 Store Equipment 36,230.00 6 Accumulated Depreciation, Store Equipment 22,726.00 7 Accounts Payable 13,196.96 8 Sales Tax Payable 1,236.98 9 R. M. Hadden, Capital 56,339.32 10 R. M. Hadden, Drawing 28,000.00 11 Sales 175,864.31 12 Sales Returns and Allowances 1,573.72 13 Purchases 77,300.04 14 Purchase Returns and Allowances 1,744.32 15 Purchases Discounts 1,413.62 16 Freight-in 2,427.00 17 Salary Expense 35,458.85 18 Rent Expense 14,600.00 19 Miscellaneous Expenses 1,124.24 20 Totals 272,521.51 272,521.51 Here are the data for the adjustments. a-b. Merchandise Inventory at December 31, $64,742.80. C. Store supplies inventory (on hand), $420.20. d. Insurance expired, $738. e. Salaries accrued, $684.50. f. Depreciation of store equipment, $3,620. Required: Complete the work sheet after entering the account names and balances onto the work sheet. 1 2 Account Name 3 Cash 4 Merchandise Inventory 5 Store Supplies 6 Prepaid Insurance 7 Store Equipment 8 Accumulated Depreciation, Store Equipment 9 Accounts Payable 10 Sales Tax Payable 11 R. M. Hadden, Capital 12 R. M. Hadden, Drawing 13 Sales 14 Sales Returns and Allowances 15 Purchases 16 Purchases Returns and Allowances 17 Purchases Discounts 18 Freight In 19 Salaries Expense 20 Rent Expense 21 Miscellaneous Expense 22 Total 23 Income Summary 24 Store Supplies Expense 25 Insurance Expense 26 Salaries Payable 27 Depreciation Expense, Store Equipment 28 Total 29 Net Income 30 Total Hadden Company Work Sheet For Year Ended December 31, 20-- Income Trial Balance Trial Balance Adjustments Adjustments Debit Credit Debit Credit Statement Debit Income Statement Balance Sheet Balance Sheet Credit Debit Credit