Trial Balance of FRS Company's accounts as of January 31 2020 given as follows: Trial Balance Account Title Debit Credit Cash 372850 Accounts Receivable 48500 Supplies 26000 Prepaid Insurance 10800 inventory 16425 Equipment 46000 Accumulated Depreciation- Equipment 20000 Accounts Payable 96000 Salary Payable O Unearned Sales Revenue 25000 Capital 341800 Withdrawals Sales Revenue 96000 Sales Returns& Allowances 7500 1650 Sales Discounts 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