The balances of the ledger accounts for Oleman Services on January 31, 20X1, and the information needed for adjustments are shown below. Account Name Balance Cash $ 8,100 Accounts receivable 4,300 Supplies 3,150 Prepaid insurance 1,560 Equipment 5,760 Accumulated depreciationEquipment Accounts payable 910 Jeff Oleman, Capital 22,000 Jeff Oleman, Drawing 3,100 Fees income 12,500 Advertising expense 920 Rent expense 2,000 Salaries expense 5,800 Supplies expense Insurance expense Utilities expense 720 Depreciation expenseEquipment Adjustment information: The supplies were purchased on January 1, 20X1. An inventory of supplies showed $1,000 on hand on January 31, 20X1. The amount of Prepaid Insurance represents a payment made January 1, 20X1, for a six-month insurance policy. The equipment, purchased January 1, 20X1, 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