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

Accounts
Cash	61,600
Accounts receivable	21,100
Supplies	7,600
Prepaid insurance	6,800
Equipment	90,100
Accumulated depreciationEquipment	0
Accounts payable	15,300
Elicia Johnson, Capital	80,550
Fees income	110,000
Rent expense	9,200
Salaries expense	9,450
Supplies expense	0
Insurance expense	0
Depreciation expenseEquipment	0

Additional information:

1. Supplies used during January totaled $5,000.
2. Expired insurance totaled $1,700.
3. Depreciation expense for the month was $1,475.

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.