0 PROBLEM 3 (40 points) The accountant for Rose's Emporium, Inc. prepared the following trial balance at January 31, 2021, of the current year, after one month of operations Debit Credit Cash $5,700 Accounts Receivable. 4,500 Unexpired Insurance 2,100 Office Equipment.... 18,000 Unearned Consulting Fees $3,300 Capital Stock 15,600 Retained Earnings, January 1, 2021. Dividends. 3,300 Consulting Fees Earned. 26,800 Salaries Expense 7,700 Utilities Expense 1,700 Rent Expense 2,100 Supplies Expense 600 $45,700 $45,700 Based on the additional information shown below, do the adjusting entries. 1. Consulting services rendered to a client in January, not yet billed or recorded, $2,400. 2. Portion of insurance expiring in January, $300. 3. Income taxes expense for January of $2,500 4. The office equipment has a life of 5 years. Date ACCOUNTS DR CR