On January 31, 20X1, the general ledger of Johnson Company showed the following account balances.

Accounts
Cash	61,900
Accounts receivable	21,400
Supplies	7,900
Prepaid insurance	7,100
Equipment	90,400
Accumulated depreciationEquipment	0
Accounts payable	15,600
Elicia Johnson, Capital	80,850
Fees income	111,500
Rent expense	9,500
Salaries expense	9,750
Supplies expense	0
Insurance expense	0
Depreciation expenseEquipment	0

Additional information:

1. Supplies used during January totaled $5,150.
2. Expired insurance totaled $1,775.
3. Depreciation expense for the month was $1,550.

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.