apex inc. started their first month of operation on january 1st, 2022 and the trial balance at end of january is shown below: APEX Inc. Trial Balance One Month ending January 31, 2022 Adjustments Adjusted Trial Balance Accounts Name Debit Credit Debit Credit Debit Credit 1 Cash 117,030 117,030 2 Accounts Receivable - - 3 Accounts Payable 1,700 1,700 4 Amortization Expense - Furniture - 5 Amortization Expense - Truck - 6 Office Supplies 150 150 7 Furniture 6,000 6000 8 Accumulated Amortization - Furniture - 9 Truck 24,000 24,000 10 Accumulated Amortization - Truck - 11 Prepaid - Office Rent 5,000 5000 12 Prepaid - Insurance 2,200 2200 13 Service Revenue 17,850 17,850 14 Advertising Expense 2,500 2500 15 Rent Expense 16 Insurance Expense 200 200 17 Salaries 5,000 5000 18 Utilities 320 320 19 Meals & Entertainment 250 250 20 Supplies Expense 350 350 21 Supplies 1,550 1550 22 Owner's Equity - Lisa Hunter 150,000 150,000 23 Owner's Equity - Withdrawal 5,000 5000 Totals 169,550 169,550 - - 169,550 169,550 a Make adjustments through journal entries of the following as of January 31, 2022. Update the Adjustment columns of Worksheet i Supplies on hand is $1,200 ii Furniture has useful life of 5 years with no salvage value iii Truck has useful life of 4 years with no salvage value iv Rent is $5,000 per month paid on January 1st