Trial Balance of Express Lane Company's accounts as of January 31 2020 given as follows: Trial Balance Account Title Debit Credit Cash 243650 Accounts Receivable 24800 Supplies 20000 Prepaid Insurance 10800 Inventory 14800 Equipment 46000 Accumulated Depreciation- Equipment 20000 Accounts Payable 56000 Salary Payable 0 Unearned Sales Revenue 15000 Capital 250900 Withdrawals 18000 Sales Revenue 96000 Sales Returns & Allowances 7500 Sales Discounts 1650 Cost of Goods Sold 50700 Insurance Expense Depreciation Expense- Equipment Supplies Expense Salary Expense Total 437900 437900 On January 31, 2020 Express Lane Company completed following adjusting entries: Expiration of prepaid insurance for one month is $900 Depreciation of equipment for the month, $4,500 Supplies on hand, $12,000 Unearned sales revenue earned is, $12,000. Accrued salary of the January 2020 is $16,000 which will be paid on the 5th of February. Requirements: 1. Journalize adjusting entries and prepare adjusted trial balance