On January 31, 20X1, the general ledger of Johnson Company showed the following account balances. Accounts Cash 61,100 Accounts receivable 20,600 Supplies 7,100 Prepaid insurance 6,300 Equipment 89,600 Accumulated depreciation-Equipment 0 Accounts payable 14,800 Elicia Johnson, Capital 80,050 Fees income 107,500 Rent expense 8,700 Salaries expense Supplies expense 8,950 0 Insurance expense Depreciation expense-Equipment 0 0 Additional information: a. Supplies used during January totaled $4,750. b. Expired insurance totaled $1,575. c. Depreciation expense for the month was $1,350.