Trial Balance
2019 December 31
	Debits		Credits
Cash	85,100		0
Accounts Receivable	81,000		0
Supplies on Hand	4,600		0
Prepaid Rent	12,240		0
Prepaid Advertising	2,880		0
Prepaid Insurance	4,400		0
Office Equipment	5,400		0
Accumulated DepreciationOffice Equipment	0		2,760
Office Furniture	29,200		0
Accumulated DepreciationOffice Furniture	0		8,280
Accounts Payable	0		25,200
Notes Payable (due 2020)	0		4,000
Capital Stock	0		100,000
Retained Earnings, 2019 January 1	0		22,400
Dividends	45,520		0
Service Revenue	0		250,000
Salaries Expense	98,800		0
Utilities Expense	20,000		0
Miscellaneous Expense	23,500		0
	412,640		412640
Financial Data
Supplies on hand at 2019 December 31, are 1,000.
Rent expense for 2019 is 10,000.
Advertising expense for 2019 is 2,304.
Insurance expense for 2019 is 2,400.
Depreciation expense is office equipment, 912, and office furniture, 3,000.
Accrued interest on notes payable is 150.
Accrued salaries are 4,200
Questions
1) Prepare a 12-column work sheet for the year ended 2010 December 31. Do not include account numbers or explanations of adjustments.