The unadjusted trial balance of West Coast Off Road Adventures at December 31, 2020, the end of its fiscal year, is presented below. (Click the icon to view the unadjusted trial balance.) Data needed for the adjusting entries are as follows: (Click the icon to view the adjusting entry data.) Prepare the worksheet of West Coast Off Road Adventures for the year ended December 31, 2020. Identify each adjusting entry by the letter corresponding to the data given