Exercise 5.3 (Algo) Worksheet through Adjusted Trial Balance. LO 5-1, 5-2

On January 31, 20X1, the general ledger of Johnson Company showed the following account balances. Accounts Cash 62,600 Accounts receivable 22,100 Supplies 8,600 Prepaid insurance 7,800 Equipment 91,100 Accumulated depreciation—Equipment 0 Accounts payable 16,300 Elicia Johnson, Capital 81,550 Fees income 115,000 Rent expense 10,200 Salaries expense 10,450 Supplies expense 0 Insurance expense 0 Depreciation expense—Equipment 0 Additional information: Supplies used during January totaled $5,500. Expired insurance totaled $1,950. Depreciation expense for the month was $1,725. Complete the worksheet through the Adjusted Trial Balance section. Assume that every account has the normal debit or credit balance. The worksheet covers the month of January.