$1.$Amy opened a Home D$$cor Store on January $1,2023.$ During the first month of operations the following transactions occurred.

$1.$ At January $31,$ $$875$ of services was earned but not yet billed to the client.

$2.$ Utility expenses incurred but not paid prior to January $31$ totaled $$520.$

$3.$ Purchased furniture on January $1$ for $$80,000.$ The furniture depreciates $$400$ per month.

$4.$ The furniture in transaction #$3$ was paid by $$20,000$ in cash and a $$60,000,3-$year note payable. Interest is $$500$ per month.

$5.$ Purchased a one$-$year insurance policy on January $1$ for $$12,000.$

Prepare the adjusting journal entries on January $31.$ Answer $($a$)$ to $($j$).$