The balances in the ledger of Good Landscape Services as of January 31, 2012 before adjustments are as follows:
Adjustment data are as follows: supplies on hand, January 31, $1,800; insurance expired for January, $1,100; depreciation on equipment for January, $2,500; salaries accrued, January 31, $1,650.

Question

The balances in the ledger of Good Landscape Services as of January 31, 2012 before adjustments are as follows:
  Adjustment data are as follows: supplies on hand, January 31, $1,800; insurance expired for January, $1,100; depreciation on equipment for January, $2,500; salaries accrued, January 31, $1,650.

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The Answer of The balances in the ledger of Good Landscape Services as of January 31, 2012 before adjustments are as follows:
  Adjustment data are as follows: supplies on hand, January 31, $1,800; insurance expired for January, $1,100; depreciation on equipment for January, $2,500; salaries accrued, January 31, $1,650.

The Balances in the Ledger of Good Landscape Services as of January