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

ACCOUNTS
Cash	31,500
Accounts Receivable	11,250
Supplies	4,500
Prepaid Insurance	4,100
Equipment	45,750
Accum. Depr.Equip.	0
Accounts Payable	8,350
Sadie Palmer, Capital	40,975
Fees Income	58,500
Depreciation Exp.Equip.	0
Insurance Expense	0
Rent Expense	5,300
Salaries Expense	5,425
Supplies Expense	0

Additional information:

Supplies used during January totaled $2,850.

Expired insurance totaled $1,025.

Depreciation expense for the month was $925.

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.