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	$	6,500
Accounts Receivable		3,500
Supplies		1,200
Prepaid Insurance		3,000
Equipment		7,500
Accumulated DepreciationEquipment
Accounts Payable		3,400
Jeff Oleman, Capital		17,500
Jeff Oleman, Drawing		1,500
Fees Income		9,500
Advertising Expense		600
Rent Expense		1,200
Salaries Expense		5,000
Supplies Expense
Insurance Expense
Utilities Expense		400
Depreciation ExpenseEquipment

Adjustment information:

The supplies were purchased on January 1, 2019. An inventory of supplies showed $600 on hand on January 31, 2019.

The amount of Prepaid Insurance represents a payment made January 1, 2019, for a six-month insurance policy.

The equipment, purchased January 1, 2019, 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.