The trial balance of Juarez, Morelos y Associates, a service company as of January 31, 2018 is presented

Juarez, Morelos and Associates

Trial Balance as of January 31, 2018
Banks	$100 000
Customers	$275 000
supplies	$50 000
Office supplies	$12 500
Insurance paid in advance	$15 000
Law Library	$500 000
accumulated depreciation law library		$125 000
Accounts payable		$250 000
Documents to pay		$125 000
Social capital		$250 000
Retained earnings		$202 500
Totals	$952 500	$952 500

Additional information:

The depreciation for the month of the library is $12,000

The insurance lasted for three months. The consumption of the first month must be recorded Office supplies in stock as of January 31 are $7,480

Interest pending payment as of January 31 is $1,600

Record adjusting entries and prepare trial balance after adjustments

Thanks!