Prepare the adjusted trial balance and classify accounts for a worksheet, given an unadjusted trial balance.

Step 1: Transfer the unadjusted trial balance figures to the Adjusted Trial Balance columns, as no adjustment data has been provided. Step 2: Classify each account into either the Profit or Loss columns (for revenues and expenses) or the Balance Sheet columns (for assets, liabilities, and equity). • Assets (Balance Sheet Debit): Cash, Trade Debtor, Prepaid insurance, Store equipment, Nashle, drawing. • Contra-Assets (Balance Sheet Credit): Accumulated depreciation-store equipment. • Liabilities (Balance Sheet Credit): Trade creditor, Notes payable. • Equity (Balance Sheet Credit): Nashle, capital. • Revenues (Profit or Loss Credit): Sales, Discount received, Purchase returns