Given the information how to finish the following charts !

A B | c E F a H I K L N : 1 T-Aocrs TRIAL BALANCE 2 AOCOuNTs DR CR DR CR MARTIN PROFBSIONAL SERVICES MARTIN PIDFBSIONAL SERVICE ' 3 101 CASH 37,000 23,900 13,100 0 INCOME STATEMENT OWNER'S Equrrv STATEMENT 4 104 ACCOUNTS RECEIVABLE 26,000 0 26,000 0 FOR MONTH ENDED 1/31/2015 cDmmems FOR MONTH ENDED 1/31/2015 comments 5 106 SUPPLIES 3,000 600 2,400 0 IS 0: . 103 PREPAID INSURANCE 2,400 200 2,200 0 400 SERVICE REVENUE 301 MARTTN CAPITAL 7 110 EQUIPMENT 4,000 0 4,000 0 + NET INCOME 1 a 111 ACCUM, DEPRECIATION-EOUIPMENT 0 0 0 0 520 DEPRECIATTON EXPENSE SUBTOTAL 1 9 115 BUILDING 120,000 500 119,500 0 540 SUPPLIES EXPENSE 302 MARTIN DRAWING J 10 120 ACCUM.DEPRECIA110N >I DATAENTRY REPORTS + _ II Normal View Ready Sum= 0 4 C __-I- -m_ m _ _m_ _m _ m_ _Eil _ 1/51'15 110 EQUIPMENT 101 CASH 201 ACCOUNTS PAVABLE 1110115 115 BUILDING 120,000 _ 101 CASH _Biilil _ 202 NOTES PAYABLE 105.000 1114115 IDCSUPPLIES ._ _ 101 CASH _Eil #30115 101 CASH -EE_ _ 104 ACCOUNTS RECEIVABLE 25,000 _ 400 SERVICE REVENUE 38,000 1.31/15 mSUEPLIES EXPENSE _0_ _ 106SUEPLIE5 .5! 1/31/15 550 INSURANCE EXPENSE E_ __El __3_ __El _El MARTIN PROFESSIONAL SERVICESTRANSAC'HONS On January 1, 2015, Ann Martin invested $25,000 cash in her consulting rm, Martin Professional Services. On January 2, Martin paid rent on her new office, in cash, $2,500. On January 3, Martin paid for an insurance policy, $2400. The insurance policy is for one year. On January 5, Martin purchased a piece of Equipment. The cost ofthe equipment was $4,800. A cash down payment was made in the amount of $1,000, and the rest will be paid in 30 days. Estimated life ofthe asset was Ayears. On January 10, Martin purchased a Building for $120,000. A down payment was made in the amountof $15,000; an 5105.000 note payable was signed. Life ofthe building was 20 years. On January 14, Martin purchased $3,000 of supplies on account. The revenue for the month of January was $38,000. Atotal of $12,000 was received in cash; the rest was on account. On January 31, Martin counted her supplies remainingthere were $2,400 of supplies left. On January 31. we record insurance used up. She started with insurance of $2,400 for a one-year policy--so $200M insurance was used up in January. On January 31, depreciation was recorded. Depreciation on the equipment is $100, and depreciation on the building is $500. CalculationsEquipment: CostILife = 54500148 months = $100. Building: CostILife = $110,DOD[240 months = 5500. Comments 1