At Sheridan Ltd$.,$ prepaid costs are debited to expense when cash is paid and unearned revenues are credited to revenue when the cash is received. During January of the current year, the following transactions occurred. Jan. $2$ Received $$10,250$ for services to be performed in the future. $2$ Paid $$3,792$ for casualty insurance protection for the year. $10$ Paid $$5,200$ for supplies. On January $31,$ it is determined that $$3,470$ of the service revenue has been earned and that $$2,720$ of supplies are on hand. Journalize the adjusting entries at January $31.$