On January $31,20$X$1,$ the general ledger of Johnson Company showed the following account balances.

Accounts

Cash $63,000$

Accounts receivable $22,500$

Supplies $9,000$

Prepaid insurance $8,200$

Equipment $91,500$

Accumulated depreciation$$Equipment $0$

Accounts payable $16,700$

Elicia Johnson, Capital $81,950$

Fees income $117,000$

Rent expense $10,600$

Salaries expense $10,850$

Supplies expense $0$

Insurance expense $0$

Depreciation expense$$Equipment $0$

Additional information:

Supplies used during January totaled $$5,700.$

Expired insurance totaled $$2,050.$

Depreciation expense for the month was $$1,825.$

Complete the worksheet through the Adjusted Trial Balance section. Assume that every account has the normal debit or credit balance. The worksheet covers the month of January.