Prepare the following adjusting entries    

1. 
   
2. At the end of January, CK Company had supplies in the amount of $4,500.
    There is a salary debt as of January 31, 2020 of $800.
    Equipment depreciation is $1,575.
    At the end of January, the month of the prepaid insurance account, paid for six months, was used up.

 

The account balances before adjustments are as follows:

1. Supplies - $5,000
2. Salary Expense $620,000
3. Equipment - $36,000
4. Prepaid insurance - $25,000