Create a document in MS Excel with different tabs to: A. Prepare the adjustment entries. B. Make the entries in the ledger. C. Prepare the adjusted trial balance.

Use the following information to complete the exercise:

At the end of January, Carnes del Pas had materials (supplies) in the amount of $2,000. At the end of January, the month of the prepaid insurance account was consumed (prepaid insurance), paid for the full year.

Equipment depreciation is $1,500. There is a salary debt as of January 31, 2020 of $600. The balances of the accounts before the adjustments are as follows:

Cuenta	Balance
Efectivo (cash)	200,550
Seguro prepagado (prepaid insurance)	25,000
Materiales (supplies)	6,000
Equipo (equipment)	35,000
Cuentas por cobrar (accounts receivable)	122,850
Notas por pagar (notes payable)	42,800
Cuentas por pagar (accounts payable)	50,000
Carmelo Ruiz, capital	169,100
Carmelo Ruiz, retiro (drawing)	20,000
Ingresos (fee earned)	840,500
Gasto de utilidades (utilities expense)	24,500
Gastos de salario (salary expense)	620,000
Gastos de publicidad (advertising expense)	3,500
Gastos de alquiler (rent expense)	45,000