Adjustments need to be made to the accounts of Muhlenberg Hair Salon, Inc. as of January 31, 2023 with respect to the following matters: A. Employees earn $15,000 a month and are paid on the 1" and 15th day of each month. B. On January 1, 2023, Muhlenberg Hair Salon, Inc. paid its landlord $48,000 as an entire year of monthly rent payments in advance. C. Depreciation on Equipment is $2,000 a month D. Unearned service revenue earned during the month was $4,000 E. Accrued service revenue during the month was $500