The fiscal year-end unadjusted trial balance for Lee Company is found on the trial balance tab. Rent expense and salaries expense are equally divided between selling activities and general and administrative activities. Lee Company uses a perpetual inventory system. Descriptions of items that require adjusting entries on January 31, 2019, follow. a. Store supplies still available at fiscal year-end amount to $1,850. b. Expired insurance, an administrative expense, for the fiscal year is $1,440. c. Depreciation expense on store equipment, a selling expense, is $6,100 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $9,590 of inventory is still available at fiscal year-end. Requirement General Journal General Ledger Trial Balance Multiple Step IS Single Step IS Balance Sheet Ratios Prepare a classified balance sheet as of January 31, 2021. Unadjusted Current Assets Plant assets Lee Company Balance Sheet January 31, 2021 Assets Total assets Liabilities and Equity Liabilities Equity 0 Total liabilities and equity < Single Step IS Ratios > I