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Analyze: How does the insurance adjustment affect Prepaid Insurance? Complete this question by entering your answers in the tabs below. Partial ' Worksheet How does the insurance adjustment affect Prepaid Insurance? ( Partial Worksheet Month Ended January 31, 2019 Account Name Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash $ 104,400 $ 0 $ 104,400 $ 0 $ 0 Accounts Receivable 21,200 21,200 0 21,200 Supplies 38,800 33,800 5,000 0 0 Prepaid Insurance 62,400 5,900 56,500 0 0 Equipment 108,400 108,400 0 108,400 Accumulated Depreciation- 2,000 2,000 0 0 Equipment Accounts Payable 25,200 0 25,200 0 0 Alexander Neal, Capital 252,400 0 252,400 O 0 Alexander Neal Drawing 14,800 0 14,800 0 14,800 Fees Income 107,600 0 107,600 0 Supplies Expense 0 0 0 0 Insurance Expense 0 0 0 0 Salaries Expense 31,600 0 31,600 31,600 0 Depreciation Expense- Equipment 0 0 0 Utilities Expense 3,600 0 3,600 3,600 0 Sub-Totals $ 385,200 $ 385,200 0 $ 41,700 $345,500 $387,200 $ 35,200 $ 0 $144,400 9 0 Totals $ 35,200 $ 0 $ 144,400 $ 0