Angela Mosley owns Innovative Designs. The trial balance of the firm for January $31,20$X$1,$ the first month of operations, is shown below.

End$-$of$-$the$-$month adjustments must account for the following items:

Supplies were purchased on January $1,20$X$1$; inventory of supplies on January $31,20$X$1,$ is $$1,600.$

The prepaid advertising contract was signed on January $1,20$X$1,$ and covers a four$-$month period.

Rent of $$2,100$ expired during the month.

Depreciation is computed using the straight$-$line method. The equipment has an estimated useful life of $10$ years with no salvage value.

Required: