106.The accountant for Rose's Emporium, Inc. prepared the following trial balance at January 31, 2010, after one month of operations: Cash... Accounts Receivable. Credit Debit $ 5,700 4,500 Unexpired Insurance.. 2,100 Office Equipment. 18,000 Unearned Consulting Fees.. $ 3,300 Capital Stock... 15,600 Retained Earnings, January 1, 2005. 0 Dividends... 3,300 Consulting Fees Earned. 26,800 Salaries Expense. 7700 Utilities Expense.. 1,700 Rent Expense. Supplies Expense. Additional information items: a 2,100 600 $45.700 $45.700 Consulting services rendered to a client in January, not yet billed or recorded, $2,400. b Portion of insurance expiring in January, $300. C Income taxes expense for January of $2,500. d The office equipment has a life of 5 years. Instructions. Prepare adjusting entries for a through d.