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

ACCOUNTS
Cash	62,100
Accounts Receivable	21,600
Supplies	8,100
Prepaid Insurance	7,300
Equipment	90,600
Accum. Depr.Equip.	0
Accounts Payable	15,800
Sadie Palmer, Capital	81,050
Fees Income	112,500
Depreciation Exp.Equip.	0
Insurance Expense	0
Rent Expense	9,700
Salaries Expense	9,950
Supplies Expense	0

Additional information:

1. Supplies used during January totaled $5,250.
2. Expired insurance totaled $1,825.
3. Depreciation expense for the month was $1,600.

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.

PALMER COMPANY
Worksheet (Partial)
Month Ended January 31, 2019
	Trial Balance		Adjustments		Adjusted Trial Balance
Account Name	Debit	Credit	Debit	Credit	Debit	Credit
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Accumulated DepreciationEquipment
Accounts Payable
Sadie Palmer, Capital
Fees Income
Rent Expense
Salaries Expense
Supplies Expense
Insurance Expense
Depreciation ExpenseEquipment
Totals