Trial Balance Account Title Debit Credit Cash 372850 Accounts Receivable 48500 Supplies 26000 Prepaid Insurance 10800 16425 46000 Inventory Equipment Accumulated Depreciation- Equipment 20000 Accounts Payable 96000 Salary Payable 0 Unearned Sales Revenue 25000 Capital 341800 Withdrawals 0 Sales Revenue 96000 Sales Returns & Allowances 7500 Sales Discounts 1650 Cost of Goods Sold 49075 Insurance Expense Depreciation Expense. Equipment Supplies Expense Salary Expense Tara COM 5700 Sales Discounts 1650 Cost of Goods Sold 49075 Insurance Expense Depreciation Expense Equipment Supplies Expense Salary Expense Total 578800 578800 On January 31, 2018 FRS Company completed following adjusting entries: Expiration of prepaid insurance for one month is 1800$ - Depreciation of equipment for the month, $8,500 Supplies used, $12,000 - Unearned sales revenue still unearned, $12,000. Accrued salary of the January 2017 is $16,000 which will be paid on the 5th of February . Requirements: 1. Journalize adjusting entries and prepare adjusted trial balance. Yanitiniz: Yaz Tr - Normal BIU 22 PP lile PP x x E !! H :- B