$1.$ Compute and record the adjustment for supplies used during the month. An inventory taken on January $31$ showed supplies of $$9,400$ on hand.

$2.$ Compute and record the adjustment for expired insurance for the month

$3.$Record the adjustment for one month of expired rent of $$4,000.$

$4.$ Record the adjustment for depreciation of $$183$ on the old equipment for the month.

$5.$ Record the closure of Fees income.

$6.$ Record the closure of expense accounts.

$7.$ Record the transfer of income to capital account.

$8.$Record drawings for the period.