On January $31,20$X$1,$ the general ledger of Benjamin Company showed the following account balances.

Accounts Amount

Cash $36,000$

Accounts receivable $11,250$

Supplies $4,500$

Prepaid insurance $4,200$

Equipment $48,000$

Accumulated depreciation$$Equipment $0$

Accounts payable $18,350$

Shelia Benjamin, Capital $60,850$

Fees income $58,500$

Rent expense $12,000$

Salaries expense $21,750$

Supplies expense $0$

Insurance expense $0$

Depreciation expense$$Equipment $0$

Additional information:

Supplies used during January totaled $$3,150.$

Expired insurance totaled $$2,250.$

Depreciation expense for the month was $$400.$

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.