A trial balance for your company is presented below. You have a meeting with your banker tomorrow morning and you realize that you need to make some adjustments for transactions that haven't yet been recorded. Required: 1. Record adjusting journal entries for the items below. 2. Use "T" accounts to determine the ending account balances January 31st, 2022 3. Prepare your company's financial statements for the month ended exp WATCH OUT: The account names on the trial balance may be out of order! Shirley's Cleaning Service, Inc. Trial Balance January 31, 2022 Debit Credit Sales Revenue Salaries Payable Dividends Insurance Expense $ 6,000 0 700 0 TRA Retained Earnings 2,000 Equipment 4,800 Cash 1,100 Salaries Expense 1,500 Accumulated Depreciation Unearned Revenue 0 500 Supplies Expense Prepaid Insurance Depreciation Expense Supplies Common Stock 0 600 0 800 1,000 $ 9,500 $ 9,500 A. The company used $300 in supplies during the month. B. On September 1, the company paid $600 in advance for insurance for September-February. C. The equipment will be used for 48 months. D. The company performed $500 in services for a customer who had paid in advance. E. Employees were owed salaries of $1,000 at the end of September