The data for the month$-$end adjustments of Silber Insurance Agency at January $31,2023,$ follow:

$($i$)($Click the icon to view the adjustments.$)$

Required

The unadjusted balances have been entered for you in the trial balance columns of the worksheet. Complete the worksheet of Silber Insurance Agency for the month ended January $31,2023.$

Using the worksheet data, journalize and post the adjusting and 'closing entries, including explanations. The opening balances of each account have been provided. Use dates and posting references. Use page $7$ as the number of the journal page.

Complete the adjusted trial balance section of the worksheet. $($If a box is not used in the worksheet, leave the box empty; do not enter a zero.

Abbreviations used: Accum. amort. $=$ Accumulated amortization; Amort. $=$ Amortization.$)$

$\backslash$table$[[$Silber Insurance Agency$],[$Worksheet$],[$For the Month Ended January $31,2023],[,$Trial Balance,Adjustments,Adjusted Trial Balance$],[$Account$,$Debit,Credit,Debit,Credit,Debit,Credit$],[$Cash$,144,000,,,,,],[$Accounts receivable,$87,000,,,,,]]$