4. Jordon James started JJJ onsulting on January 1. The following are the account balances at the end of the first month of business, before adjusting entries were recorded: Accounts Payable Accounts Receivable Cash Consulting Revenue Equipment Common Stock Dividends Prepaid Rent Supplies 300 750 6,300 4,925 7,000 15,000 1,375 4,000 800 Adjustment data: a. b. c. d. Supplies on hand at the end of the month, $200 Unbilled consulting revenue, $700 Rent expense for the month, $1,000 Depreciation on equipment, $90 Instructions: Prepare the required adjusting entries, adding accounts as needed for a to d