1. The unadjusted trial balance of The Micheal Industries Ltd. at January 31, 2019, appears below. Micheal Industries Ltd. Trial Balance September 30th, 2019 $ 8.000 10.000 3.000 2.000 36.000 $ 3.000 10.000 26.000 13.000 Cash Accounts receivable Prepaid rent Supplies Furniture Accumulated depreciation Accounts payable Salary payable Share capital Ruined carnings (December 31, 2013) Dividends Service revenue Salary expense Rent expense Utilities expense Depreciation expense Supplies expense Total 1.000 14,000 2,000 1,000 $16.000 566.000 Total $66.000 566,000 Adjustment data: a) Accrued service revenue at January 31, $2,000 b) Prepaid rent expired during the month. The unadjusted prepaid balance of $3,000 relates to the period January through March. c) Supplies used during January, $2,000 d) Depreciation on furniture for the month. The estimated useful life of the furniture is three e) years. f) Accrued salary expense at January 31 for Monday, Tuesday, and Wednesday. The five- day weekly payroll of $5,000 will be paid on Friday, February 2. Requirements Prepare the adjusting entries of Micheal Industries Ltd. at January 31, 2019. Requirements Prepare the adjusting entries of Micheal Industries Ltd. at January 31, 2019. General Journal Particulars Date Debit Credit