The balances of the ledger accounts for Oleman Services on January 31, 2019, and the information needed for adjustments are shown below. Account Name Balance Cash $ 7,500 Accounts Receivable 4,000 Supplies 2,700 Prepaid Insurance 3,300 Equipment 4,300 Accumulated Depreciation Equipment Accounts Payable 2,000 Jeff oleman, Capital 19,000 Jeff Oleman, Drawing 2,500 Fees Income 12,400 Advertising Expense BO Rent Expense 1,700 Salaries Expense 5,500 Supplies Expense Insurance Expense utilities Expense 600 Depreciation Expense-Equipment Adjustment information: a. The supplies were purchased on January 1, 2019. An inventory of supplies showed $1100 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. The balances of the ledger accounts for Oleman Services on Janua below. Balance $ 7,500 4,000 2,700 3,300 4,800 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 Supplies 'Expense Insurance Expense Utilities Expense Depreciation Expense-Equipment 2,000 19,000 2,500 12,400 800 1,700 5,500 600 Adjustment information: a. The supplies were purchased on January 1, 2019. An inventory of s b. The amount of Prepaid Insurance represents a payment made Jant c. The equipment, purchased January 1, 2019, has an estimated usefu line method of depreciation. Prepare the Trial Balance section, record the adjustments, and comple