The unadjusted trial balance of Blake Enterprise as at 31- December 2021 is given in the following table. Unadjusted Trial Balance Account Titles Office equipment Building Debit Credit $ $ 90,000 126,000 Delivery van 35,000 Cash at bank 21,000 Accounts Receivable 48,000 Accounts Payable 10-Year Bank Loan Service Revenue 30,000 70,000 63,000 Rent income 6,000 Interest expenses 2,600 Salary expenses 19,000 Commission expense 9,800 Repairs and maintenance 3,500 Advertising 8,100 Capital Total 194,000 363,000 363,000 Additional Information: 1. Salaries amounting to $550 were unpaid at the end of the year. 2. Interest on 10-Year Bank Loan is yet to be recorded. This loan was taken by the business on March 1,2021 with an annual interest rate of 3.5%. 3. Useful life of Office Equipment is 10 years; Building is expected to be useful for 20 years, and remaining useful life of Delivery Van is 15 years. There will be no scrap value at the end of these assets' useful life. Annual depreciation for all of these fixed assets needs to be recorded on December 31, 2021. 4. During the last week of December 2021, services of $1250 were provided on account. However, those customers were not billed yet. Required: Prepare a ten-column worksheet for the year ended 31 December 2021