A B Remove Conditional Formats 3 de Question 2 D 4 E F G H 5 K M N O 6 P R 7 8 9 10 11 MarikBu, opened accounting consulting company on January 1, 2021. During the first month of operations, the following transactions occurred. 1 Performed $ 17,000 services for customers with terms net 60. Al January 31, 50% of such services was not yet billed. 2 Utility expenses incurred but not paid prior to January 31 totaled $ 850 3 Purchased computer and networking equipment on January 1 for $ 54,450 paying $ 27,225 in cash and signing $ 27,225 a 3 year note payable. The equipment depreciates S 908 per month. Interest is $ 227 per month. Purchased a one-year insurance policy on January 1 for $ 15,300 5 Purchased $ 1,700 of supplies. On January 31, determined that $ 1,360 of supplies were on hand. Instructions Prepare the adjusting entries on January 31, 2021. (Omit explanations.) Account titles are Accumulated Depreciation-Equipme Depreciation Expense, Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance, Supplies, Supplies Expense, Utilities Expense, and Accounts Payable. 12 4 12 14 15 16 17 Entries 18 19 Dr Cr 20 21 22 23