The balances of the ledger accounts for Oleman Services on January 31, 2019, and the information needed for adjustments are shown below. Account Name Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Jeff Oleman, Capital Jeff Oleman, Drawing Fees Income Advertising Expense Rent Expense Salaries Expense Supplics Expense Insurance Expense Utilities Expense Depreciation Expense-Equipment Balance $6,900 3,700 1,800 3,120 6,960 19,500 680 1,400 5,200 480 Adjustment information: a. The supplies were purchased on January 1, 2019. An inventory of supplies showed $1,200 on hand on January 31, 2019. b. The amount of Prepaid Insurance represents a payment made January 1, 2019, for a six-month insurance policy. c. The equipment, purchased January 1, 2019, has an estimated useful life of 4 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. OLEMAN SERVICES Month Ended January 31, 2019 ADJUSTED TRIAL BALANCE TRIAL BALANCE ADJUSTMENTS INCOME STATEMENT BALANCE SHEET ACCOUNT NAME Debit Credit Credit Debit Credit Credit Cash Prepare the Trial Balance section, record the adjustments, and complete the worksheet. OLEMAN SERVICES Worksheet Month Ended January 31, 2019 ADJUSTED TRIAL BALANCE TRIAL BALANCE ADJUSTMENTS INCOME STATEMENT BALANCE SHEET ACCOUNT NAME Debit Credit Credit Debit Credit Debit Credit Debit Credit Accounts Receivable Prepaid Insurance Equipment Accounts Payable Jeff Oleman, Capital Jeff Oleman, Drawing Fees Income Advertising Expense Rent Expense Salaries Expense Supplies Expense Insurance Expense Utilities Expense Net Income