On January 31, 2019, the general ledger of Palmer Company showed the following account balances.

ACCOUNTS
Cash	62,200
Accounts Receivable	21,700
Supplies	8,200
Prepaid Insurance	7,400
Equipment	90,700
Accum. Depr.Equip.	0
Accounts Payable	15,900
Sadie Palmer, Capital	81,150
Fees Income	113,000
Depreciation Exp.Equip.	0
Insurance Expense	0
Rent Expense	9,800
Salaries Expense	10,050
Supplies Expense	0

Additional information:

1. Supplies used during January totaled $5,300.
2. Expired insurance totaled $1,850.
3. Depreciation expense for the month was $1,625.

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.