The trial balance of Oitiz Company as of January 31, 20x1, after the company completed the first month of operations, is shown in the partial worksheet below. Required: Complete the worksheet by making the following adjustments: supplies on hand at the end of the month, $6.200, expired insurance; $6,500; depreciation expense on equipment for the period, $2,600, Analyze: How does the insurance adjustment affect Prepaid Insurance