106. The accountant for Rose's Emporium, Inc. prepared the following trial balance at January 31, 2010, after one month of operations: Credit Cash.. Accounts Receivable. Unexpired Insurance.. Office Equipment. Unearned Consulting Fees.. Capital Stock... Retained Earnings, January 1, 2005. Dividends... Consulting Fees Earned. Salaries Expense. Utilities Expense. Rent Expense. Supplies Expense.. Debit $ 5,700 4,500 2,100 18,000 d 3,300 7700 1,700 2,100 600 $45.700 $ 3,300 15,600 0 26,800 $45.700 Additional information items: a Consulting services rendered to a client in January, not yet billed or recorded, $2,400. b Portion of insurance expiring in January, $300. Income taxes expense for January of $2,500. The office equipment has a life of 5 years. Instructions. Prepare adjusting entries for a through d.