1. Post adjusting entries to the T-accounts.

2. Prepare an income statement, a balance sheet, and a statement of cash flows using the final ending T-account balances as of January 31.

***	Two employees have been hired, at a monthly salary of $2,300 each. One will start Jan 1, the second will start Jan 16.
Jan	Transactions
1	Paid 12 months insurance starting January 1, $5,100.
2	Paid 9 months rent starting January 1, $3,600.
3	RWG borrows $36,000 cash from Commercial Bank at 6% annual interest; this note is payable in two years.
4	A new oven is purchased using cash. The total cost was $24,000.
5	Stockholders contribute $7,000 of additional cash to RWG for its common stock.
6	Additional supplies costing $1,100 are purchased on account and received.
7	Accounts receivable of $600 is collected from December sales.
8	Accounts payable of $200 is paid from December purchases.
9	Performed services for customers on account, sending invoices totaling $10,900.
10	Performed services for customers totaling $7,500 who paid in cash.
16	Salaries totaling $1,150 were recorded and paid for the first half of the month.
20	RWG received $3,800 from a customer for an advance order for services to be provided later in Jan & Feb.
25	Accounts receivable of $4,800 is collected from customer on account from January 9.

Riverside Waters Group Balance Sheet At Jan 1, 2022 Total Assets \$ 14.030 Total Liabilities \& Stockholders Equity $14,030