The following is Crane Cycle Repair Shop's trial balance at January 31, 2024, the companys fiscal year end:

CRANE CYCLE REPAIR SHOP Trial Balance January 31, 2024
	Debit		Credit
Cash	$3,400
Accounts receivable	6,830
Prepaid insurance	6,720
Supplies	5,440
Land	50,200
Building	190,000
Accumulated depreciationbuilding			$11,000
Equipment	27,000
Accumulated depreciationequipment			4,500
Accounts payable			6,600
Unearned revenue			22,150
Mortgage payable			182,160
H. Johnson, capital			61,200
H. Johnson, drawings	101,300
Service revenue			236,690
Salaries expense	115,400
Utilities expense	12,200
Interest expense	5,810
	$524,300		$524,300

Additional information:

1.		The 12-month insurance policy was purchased on June 1, 2023.
2.		A physical count of supplies shows $1,330 on hand on January 31, 2024.
3.		The building has an estimated useful life of 50 years. The equipment has an estimated useful life of nine years.
4.		The mortgage payable has a 5% interest rate. Interest is paid on the first day of each month for the previous month's interest.
5.		By January 31, 2024, $1,320 of services related to the unearned revenue have been provided.
6.		During the next fiscal year, $4,520 of the mortgage payable is to be paid.

Prepare an adjusted trial balance.