14. Jan Olsen is a lawyer specializing in estate law. A trial balance wasaken d usted Tr the year-end adjusting entries and extend the appropriate the work sheet. Journalize the four exact sheet. Entries should be in proper journal form and ID: A on December 31, 20- Complete to the Adjusted Trial Balance columns of column of the work r adjusting entries exactly as shown in the Adjustments column dated December 31. a a. Office supplies on hand at b. Expired insurance amounted to $900. year-end amounted to $650. c. Depreciation on the computer equipment, $1,150. d. Wages earned but not paid as of December 31, $1,230 Jan Olsen, Attorney Work Sheet (partial) For Year Ended December 31, 20- Adjusted Trial alancs Account Titls Cash Accounts Receivable 15,000 8,750 Office Supplies 1,000 Prepaid Insurance 1,400 1.150 Computer Equipment 27,300 Accum Depr-Comp. Equip Accounts Payable Wages Payable 11,550 28,000 J. Olsen, Capital J. Olsen, Drawing 2,800 40,000 Client Fees 6,000 Rent Expense Wages Expense Telephone Expense Office Supplies Expense Insurance Expense 14,000 1,100 Depr. Exp-Comp. Equip Utilities Expense 29.550 29.550