3. The accountant for Rose's Emporium, Inc. prepared the following trial balance at January 31,2010 , after one month of operations, prepare adjusting entries for a through d ( 34=12) Additional information items: a 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 $3,000. d The office equipment has a life of 5 years