The account balances for the Wesson International Company on January 31, 20X1, follow. The balances shown are after the first month of operations. 101 Cash $ 18,910 401 Fees income $ 32,405 111 Accounts receivable 3,400 511 Advertising expense 1,715 121 Supplies 2,435 514 Depreciation expenseEquipment 0 131 Prepaid insurance 16,700 517 Insurance expense 0 141 Equipment 29,600 518 Rent expense 2,500 142 Accumulated depreciationEquipment 0 519 Salaries expense 7,080 202 Accounts payable 6,460 520 Supplies expense 0 301 Rickyl Wesson, Capital 47,250 523 Telephone expense 350 302 Rickyl Wesson, Drawing 2,465 524 Utilities expense 960 Adjustments: Supplies used during the month amounted to $1,085 The amount in the Prepaid Insurance account represents a paymen