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

$\backslash$table$[[$Accounts$,$Amount$],[$Cash$,63,000],[$Accounts receivable,$22,500],[$Supplies$,9,000],[$Prepaid insurance,$8,200],[$Equipment$,91,500],[$Accumulated depreciation$-$Equipment,$0],[$Accounts payable,$16,700],[$Shelia Benjamin, 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:

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

b$.$ Expired insurance totaled $$2,050.$

c$.$ 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.

$\backslash$table$[[$BENJAMIN COMPANY$],[$Worksheet $($Partial$)],[$Month Ended January $31,20$X$1],[$Account Name,Trial Balance,Adjustments,Adjusted Trial Balance$],[$Debit$,$Credit,Debit,Credit,Debit,Credit$],[$Cash$],[$Accounts receivable$],[$Supplies$],[$Prepaid insurance$],[$Equipment$],[$Accumulated depreciation$-$Equipment$],[$Accounts payable$],[$Shelia Benjamin, Capital$],[$Fees income$],[$Rent expense$],[$Salaries expense$],[$Supplies expense$],[$Insurance expense$],[$Depreciation expense$-$Equipment$],[$Totals$,,,,,,]]$