Trial Balance of FRS Companys 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

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

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:

Journalize adjusting entries and prepare adjusted trial balance.