The Accountant for Rose's Emporium, Inc

The accountant for Rose's Emporium, Inc. prepared the following trial balance at January 31, 2010, after one month of operations:
Additional information items:
a. Consulting services rendered to a client in January, not yet billed or recorded, $2,400.
b. Portion of insurance expiring in January, $300.
c. Income taxes expense for January of $2,500.
d. The office equipment has a life of 5 years.
Instructions: Prepare adjusting entries for a through d.
$\begin{array}{lrr}&\text { Debit}&\text { Credit }\\ \text { Cash. } &\$5,700\\ \text { Accounts Receivable } &4,500\\ \text { Unexpired Insurance } &2,100\\ \text { Office Equipment.} &18,000\\ \text {Unearned Consulting Fees } &&\$3,300\\ \text { Capital Stock} &&15,600\\ \text { Retained Earnings, January 1, 2010 } &&0\\ \text {Dividends } &3,300\\ \text { Consulting Fees Earned } &&26,800\\ \text {Salaries Expense } &7700\\ \text {Utilities Expense } &1,700\\ \text { Rent Expense . } &2,100\\ \text { Supplies Expense.} &600\\&\$45,700&\$45,700\end{array}$

$$\begin{array} { | c | l | l | l |} \hline & \text { Adjusting Entries } &\quad \quad\quad &\quad \quad \quad \\\hline \text { Jan. 31 } & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline\end{array}$$