The balances of the ledger accounts for a Company on November 30, 2020 are as follows:

Account Name	Balance
Cash	$	21,000
Accounts Receivable		10,200
Supplies		4,000
Prepaid Insurance		10,800
Equipment		12,000
Accumulated DepreciationEquipment
Accounts Payable		6,800
Alicia Santiago, Capital		48,000
Alicia Santiago, Drawing		4,600
Fees Income		35,000
Advertising Expense		4,400
Rent Expense		7,200
Salaries Expense		13,200
Supplies Expense
Insurance Expense
Utilities Expense		2,400
Depreciation ExpenseEquipment

Adjustment information:
(a)	The supplies were purchased on November 1, 2020. An inventory of supplies showed $2,800 on hand on November 30, 2020.
(b)	The amount of Prepaid Insurance represents a payment made November 1, 2020, for a six-month insurance policy.
(c)	The equipment, purchased November 1, 2020, has an estimated useful life of 5 years with no salvage value. The firm uses the straight-line method of depreciation.

Prepare the Trial Balance section, record the adjustments, and complete the worksheet.