5. The ledger of Maju Enterprise on January 31, 2020, includes the following selected accounts before adjusting entries. Account Debit Credit 2,400 1,500 Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Unearned Service Revenue 30,000 5,000 6,000 Salaries Expense 10,000 An analysis of the accounts shows the following: 1. Insurance expires at the rate of RM 200 per month. 2. Supplies on hand total RM 500. 3. The equipment depreciates RM 150 per month. 4. Half (1/2) of the unearned revenue was earned in January. Required: Prepare the adjusting entries for the month of January