Jordon James Started JJJ Consulting on January 1 Adjustment Data:
Supplies on Hand at the End of the Are

Jordon James started JJJ Consulting on January 1. The following are the account balances at the end of the first month of business, before adjusting entries were recorded: $$\begin{array} { | l | c | } \hline \text { Accounts Payable } & \$ 300 \\\hline \text { Accounts Receivable } & 750 \\\hline \text { Cash } & 6,300 \\\hline \text { Consulting Revenue } & 4,925 \\\hline \text { Equipment } & 7,000 \\\hline \text { Common Stock } & 15,000 \\\hline \text { Dividends } & 1,375 \\\hline \text { Frepaid Rent } & 4,000 \\\hline \text { Supplies } & 800 \\\hline\end{array}$$ Adjustment data:
Supplies on hand at the end of the month, $200 Unbilled consulting revenue, $700
Rent expense for the month, $1,000 Depreciation on equipment, $90
a) Prepare the required adjusting entries, adding accounts as needed.
b) Prepare an adjusted trial balance for JJJ Consulting as of January 31.