2	Apex Inc. started their first month of operation on January 1st, 2022 and the trial balance at end of January is shown below:
		APEX Inc.
		Trial Balance
		One Month ending January 31, 2022
	Accounts Name	Debit	Credit
1	Cash	117,030
2	Accounts Receivable	-
3	Accounts Payable		1,700
4	Amortization Expense - Furniture
5	Amortization Expense - Truck
6	Office Supplies	150
7	Furniture	6,000
8	Accumulated Amortization - Furniture
9	Truck	24,000
10	Accumulated Amortization - Truck
11	Prepaid - Office Rent	5,000
12	Prepaid - Insurance	2,200
13	Service Revenue		17,850
14	Advertising Expense	2,500
15	Rent Expense
16	Insurance Expense	200
17	Salaries	5,000
18	Utilities	320
19	Meals & Entertainment	250
20	Supplies Expense	350
21	Supplies	1,550
22	Owner's Equity - Lisa Hunter		150,000
23	Owner's Equity - Withdrawal	5,000
	Totals	169,550	169,550

	Make adjustments through journal entries of the following as of January 31, 2022.
i	Supplies on hand is $1,200
ii	Furniture has useful life of 5 years with no salvage value
iii	Truck has useful life of 4 years with no salvage value
iv	Rent is $5,000 per month paid on January 31st for February.