The trial balance of Ortiz Company as of January 31,201, 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, \$7,400; expired insurance, $7,100, depreciation expense on equipment for the period, $3,200 Analyze: How does the insurance adjustment affect Prepaid insurance? 5 = Complete this question by entering your answers in the tabs below. How does the insurance adjustment affect Prepaid Insurance