a. prepare the adjusting entries required at January 31

b. post to the ledger account

c. prepare the adjusted Trial Balance as of January 31

d. prepare the filling financial statements: income statement, owner's equity statement, and balance sheet

End-of-period adjustments - selected computations Allied Architects adjusts its books each month and closes its books at the end of the year. The trial balance at January 31, 2010, before adjustments is as follows: Debit Credit $39,645 27,000 3.375 7,560 64,800 $22,500 17,550 15,840 18,000 23,850 78,570 Accumulated Depreciation: Equipment Uneaned Consulting Fees Retained Earnings.. Salaries Expense Utlities Expense Rent Expense 28,800 1,080 4050 176,310 176,310 The following information relates to month-end adjustments: (a) According to contracts, consulting fees received in advance that were earned in January total $13,500. (b) On November 1, 2009, the company paid in advance for 5 months' advertising in professional journals. (c) At January 31, supplies on hand amount to $2,250. (d) The equipment has an original estimated useful life of 4 years. (e) The corporation is subject to income taxes of 25% of taxable income. (Assume taxable income is the same as "income before taxes.")