The Green Thumb Gardener is a retail store that sells plants,soil, and decorative pots. On December 31, 2019, the firm's generalledger contained the accounts and balances that appearbelow.

ACCOUNTS AND BALANCES
Cash	$	6,200		Dr.
Accounts Receivable		3,100		Dr.
Allowance for Doubtful Accounts		57		Cr.
Merchandise Inventory		11,800		Dr.
Supplies		1,250		Dr.
Prepaid Advertising		900		Dr.
Store Equipment		8,400		Dr.
Accumulated Depreciation—Store Equipment		1,550		Cr.
Office Equipment		1,900		Dr.
Accumulated Depreciation—Office Equipment		330		Cr.
Accounts Payable		2,675		Cr.
Social Security Tax Payable		480		Cr.
Medicare Tax Payable		93		Cr.
Federal Unemployment Tax Payable
State Unemployment Tax Payable
Salaries Payable
Beth Argo, Capital		27,947		Cr.
Beth Argo, Drawing		20,500		Dr.
Sales		92,548		Cr.
Sales Returns and Allowances		1,150		Dr.
Purchases		47,900		Dr.
Purchases Returns and Allowances		480		Cr.
Rent Expense		6,500		Dr.
Telephone Expense		640		Dr.
Salaries Expense		14,600		Dr.
Payroll Taxes Expense		1,320		Dr.
Income Summary
Supplies Expense
Advertising Expense
Depreciation Expense—Store Equipment
Depreciation Expense—Office Equipment
Uncollectible Accounts Expense

ADJUSTMENTS

a.–b. Merchandise inventory on December 31,2019, is $12,821.

3. During 2019, the firm had net credit sales of $40,000; the firmestimates that 0.7 percent of these sales will result inuncollectible accounts.
4. On December 31, 2019, an inventory of the supplies showed thatitems costing $300 were on hand.
5. On October 1, 2019, the firm signed a six-month advertisingcontract for $900 with a local newspaper and paid the full amountin advance.
6. On January 2, 2018, the firm purchased store equipment for$8,400. At that time, the equipment was estimated to have a usefullife of five years and a salvage value of $650.
7. On January 2, 2018, the firm purchased office equipment for$1,900. At that time, the equipment was estimated to have a usefullife of five years and a salvage value of $250.
8. On December 31, 2019, the firm owed salaries of $1,880 thatwill not be paid until 2020.
9. On December 31, 2019, the firm owed the employer’s socialsecurity tax (assume 6.2 percent) and Medicare tax (assume 1.45percent) on the entire $1,880 of accrued wages.
10. On December 31, 2019, the firm owed federal unemployment tax(assume 0.6 percent) and state unemployment tax (assume 5.4percent) on the entire $1,880 of accrued wages.

Required:

1. Prepare the Trial Balance section of a 10-columnworksheet. The worksheet covers the year ended December 31,2019.
2. Enter the adjustments above in the Adjustments section of theworksheet.
3. Complete the worksheet.

Analyze:
By what amount were the assets of the business affected byadjustments?