Chegg already got this wrong please fix this answer.

(Required: Prepare an unadjusted trial balance at January 31)

Required information [The following information applies to the questions displayed below.] Fast Deliveries, Incorporated (FDI), was organized in December last year and had limited activity last year. The resulting balance sheet at the beginning of the current year is provided below: Two employees have been hired, at a monthly salary of $2,320 each. The following transactions occurred during January of the current year. 5678910162025Stockholderscontribute$7,000ofadditionalcashtoFDIforitscommonstock.Additionalsuppliescosting$1,500arepurchasedonaccountandreceived.$800ofaccountsreceivablearisingfromlastyearsDecembersalesarecollected.$400ofaccountspayablefromDecemberoflastyeararepaid.Performedservicesforcustomersonaccount.Sentinvoicestotaling$11,900.$8,000ofservicesareperformedforcustomerswhopaidimmediatelyincash.$2,320ofsalariesarepaidforthefirsthalfofthemonth.FDIreceives$4,000cashfromacustomerforanadvanceorderforservicestobeprovidedlaterinJanuaryandinFebruary.$4,600iscollectedfromcustomersonaccount(seeJanuary9transaction) 5 Stockholders contribute $7,000 of additional cash to FDI for its common stock. 6 Additional supplies costing $1,500 are purchased on account and received. $800 of accounts receivable arising from last year's December sales are collected. $400 of accounts payable from December of last year are paid. Performed services for customers on account. Sent invoices totaling $11,900. $8,000 of services are performed for customers who paid immediately in cash. $2,320 of salaries are paid for the first half of the month. FDI receives $4,000 cash from a customer for an advance order for services to be provided later in January and in February. $4,600 is collected from customers on account (see January 9 transaction). January Additional information for adjusting entries: 31a. A \$800 bill arrives for January utility services. Payment is due February 15. 31b. Supplies on hand on January 31 are counted and determined to have cost \$220. 31c. As of January 31, FDI had completed 60% of the deliveries for the customer who paid in advance on January 20 31d. Accrue one month of interest on the bank loan. Yearly interest is determined by multiplying the amount borrowed by the annual interest rate (expressed as 0.06 ) For convenience, calculate January interest as one-twelfth of the annual interest. 31e. Assume the van will be used for 4 years, after which it will have no value. Thus, each year, one-fourth of the van's benefits will be used up, which implies annual depreciation equal to one-fourth of the van's total cost. Record depreciation for the month of January, equal to one-twelfth of the annual depreciation expense. 31f. Salaries earned by employees for the period from January 16 to 31 are $1,160 per employee and will be paid on February 3 . 31g. Adjust the prepaid asset accounts (for rent and insurance) as needed. Required: 3. Prepare an unadjusted trial balance at January 31