On January 31, 20X1, the general ledger of Johnson Company showed the following account balances. Accounts Cash Accounts receivable 61,500 21,000 Supplies 7,500 Prepaid insurance 6,700 Equipment 90,000 Accumulated depreciation-Equipment 0 Accounts payable 15,200 Elicia Johnson, Capital 80,450 Fees income 109,500 Rent expense 9,100 Salaries expense 9,350 Supplies expense Insurance expense Depreciation expense-Equipment 0 Additional information: a. Supplies used during January totaled $4,950. b. Expired insurance totaled $1,675. c. Depreciation expense for the month was $1,450. 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. JOHNSON COMPANY Worksheet (Partial) Month Ended January 31, 20X1 Trial Balance Adjustments Adjusted Trial Balance Account Name Debit Credit Debit Credit Debit Credit Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment Accounts payable Elicia Johnson, Capital Fees income Rent expense Salaries expense Supplies expense Insurance expense Depreciation expense-Equipment Totals