The unadjusted trial balance of Atma Company on December 31, 2012 are as follows:

Account Title Debit Credit

Cash 28.000
Accounts Receivable 132.500
Merchandise Inventory 134.000
Supplies 6.350
Store Equipment 157.000
Acc. Depr. Store Equipment 40.300
Office Equipment 50.000
Acc. Depr. Office Equipment 17.200
Accounts Payable 66.700
James, Capital 329.600
James, Drawing 30.000
Sales 915.000
Sales Returns And Allowances 11.900
Sales Discounts 7.100
Purchases 629.400
Freight In 23.200
Purchases Returns And Allowances 12.300
Purchases Discounts 3.100
Sales Salaries Expense 76.400
Advertising Expense 25.000
Miscellaneous Selling Expense 1.600
Office Salaries Expense 34.000
Rent Expense 16.000
Insurance Expense 9.700
Miscellaneous Administrative Expense 1.650
Rent Income 1.200
Interest Expense 11.600
TOTAL 1.385.400 1.385.400
The data needed for year-ended adjustments on December 31 are as follows:

Physical merchandise inventory on December 31 $189.000

Insurance Expired during the year $5.000

Supplies on hand on December 31 $2.000 (40% used in store)

Depreciation for the year of Store Equipment and Office Equipment are $4.500 and $2.800

Unearned Rent on December 31 $500

Instructions

a. Jurnalize the adjusting entries!

b. Prepare a worksheet for the year ended December 31!
c. Prepare a Financial Statement for the year!