Carmen Ramos started a business under the name of Perfect Cleaning. The following transactions occurred in January 2020:

Fecha	Transaccin
1-January	Invested $10,000 in cash to start the business.
3-January	Purchased a vehicle for the business for $12,000 of which $3,000 was cash and the remaining $3,000 was credit.
3 - January	Purchased cleaning products totaling $1,500.
4-January	Paid a prepayment insurance policy for $2,000 effective January 1.
5-January	Performed a service for a customer (fee earned) in the amount of $2,100.
10 January	Paid a credit note to the purchased vehicle for $500
15 January	Paid salaries to employees of $1,800.
16 January	Performed a cleaning job at a building on credit for $3,000.
18 January	Performed janitorial work at an office and collected cash for $2,500.
20 January	The customer for whom the work was performed on January 16 paid him $1,200.
21 January	Paid for gasoline for the business vehicle in the amount of $80.
22 January	Performed office cleaning work for $1,000 cash.
25 January	Paid for gas for the business vehicle in the amount of $20.
28 January	Paid advertising expense $500.
29 January	Made a withdrawal for personal use in the amount of $500.
30 January	Paid salary to employees of $1,800.

The following chart of accounts is used for the accounting books of the company Limpieza Perfecta:

Account #	Account
111	cash
112	accounts receivable
128	cleaning supplies
130	prepaid insurance
157	equipment
158	accumulated depreciation equipment
201	accounts payable
212	salaries payable
301	Carmen Ramos, capital
305	Carmen Ramos, drawing
350	Income summary
400	fee earned
632	gas & oil expense
633	cleaning supplies expense
710	depreciation expense)
712	Gasto de seguro (insurance expense)
720	Gasto de salarios (salaries expense)

1, Journalize January transactions in the general journal. 2, Make (post) the entries in the ledger. 3, Prepares the trial balance without adjustments as of January 31, 2020. 4, Performs the following adjustments: a. Equipment depreciation for one month is $205. b. One month of prepaid insurance expired. c. The cleaning supplies inventory balance at the end of the month is $200. d. Accrued, but unpaid employee salary (unpaid employee salary) is $600. 5, Prepare the following reports in your corresponding spreadsheet: a. Income and expense report (income statement). b. Statement of owner's equity (statement of owner equity) c. Balance sheet (balance sheet)