5.2BReconstructing a partial worksheet. The adjusted trial balance of Kelvin Newton, Attorney-at-Law, as of November 30. 2 company had completed the first month of operations, appears below Appropriate adjustments have been made for the following items: a. Supplies used during the month. $7.200 b. Expired rent for the month, S6.800. c. Depreciation expense for the month, $1,100 Kelvin Newton, Attorney-at-Law Adjusted Trial Balance Month Ended November 30, 2019 Credit Debit 70,100 17,000 13,600 81,600 132,000 Account Name Cash Accounts Receivable Supplies Prepaid Rent Equipment Accumulated Depreciation-Equipment Accounts Payable Kelvin Newton, Capital Kelvin Newton, Drawing Fees Income Salaries Expense Utilities Expense Supplies Expense Rent Expense Depreciation Expense-Equipment Totals $1,100 34,000 160,000 12,000 171,400 21,600 3,500 7,200 6,800 1,100 $366,500 $366,500 INSTRUCTIONS I. Record the adjusted trial balance in the Adjusted Trial Balance columns of the worksheet. 2. Prepare the adjusting entries in the Adjustments columns. 3. Complete the Trial Balance columns of the worksheet prior to making the adjusting entries. Analyze: Which contra asset account is on the adjusted trial balance