Ahmad opened a Cleaning Service on January $1,2020.$ During January, the company completed the following transactions.

January $1$ Invested $$16,000$ cash in the business.

$1$ Purchased equipment for $$10,000,$ paying $$8,000$ cash and the balance on account.

$3$ Purchased supplies for $$900$ on account.

$5$ Paid $$1,560$ on a $1-$year insurance policy, effective January $1.$

$12$ Billed customers $$3,800$ for cleaning services performed.

$18$ Paid $$1,000$ of amount owed on equipment, and $$400$ of amount owed on supplies.

$20$ Paid $$1,600$ for employee salaries.

$21$ Collected $$1,400$ from customers billed on January $12.$

$25$ Received $$2,000$ from customers for cleaning services.

$31$ Paid gasoline for the month on the truck, $$400.$

$31$ Withdrew $$300$ cash for personal use.

Use the following adjustments to prepare adjusting entries. Ahmed prepares financial statements at the end of every month.

$(1)$ Unbilled fees for services performed at January $31$ were $$1,300.$

$(2)$ Depreciation on equipment for the month was $$200.$

$(3)$ One$-$twelfth of the insurance expired.

$(4)$ An inventory count shows $$100$ of supplies on hand at January $31.$

$(5)$ Accrued but unpaid employee salaries were $$500.$

Required:

$1-$ Prepare journal entries.

$2-$ Prepare adjusting entries.

$3-$ Prepare adjusted trial balance. $($ total T$.B=25,300)$

$4-$ Prepare income statement, owners' equity, and balance sheet.$($ Balance sheet$=21,170$

$5-$ Prepare closing entries.

$6-$ Prepare post$-$closing trial balance. $($T$.$B$=21,370)$

Journal entries: $11+$

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$2-$ Adjusting entries: $5+$

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$3-$ Adjusted trial balance $4+$

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$4-$ Income statement, owners' equity, balance sheet. $12+$

$5-$ closing entries $4+$

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