Consider the following situations: a. Business receives $3, 800 on January-1 for 10-month service contract for the period January 1 through October 31. b. Total salaries for all employees is $3.200 per month. Employees are paid on the 1st and 15th of the month. c Work performed but not yet billed to customers for the month is $1,000. d. The company pays interest on its $15,000, 8% not payable of $l00 on the first day of each month. Assume the company records adjusting entr.es monthly. Journalize the adjusting entries needed as of January 31