All January

1 Paid rent for two months in advance, $500.

3 Purchased office supplies for $200 and office equipment for $1,100 on account.

9 Billed a customer for fees earned, $2,000.

14 Paid telephone bill, $150.

21 Owner withdrew $475 from the business for personal use.

28 Received $600 for fees earned.

31 Paid salaries expense, $800.

Only Prepare Adjusting journal entries below based on information above

a. One month of prepaid rent has expired.

b. An inventory shows $25 of office supplies remaining.

c. Depreciation on office equipment, $50.

d. Depreciation on automobile, $150.