create a journal entry

then add to T-accounts

There are parts A and B, i did part A, below is part B.

Using the balances in the T-accounts (from part A results) and the info given, calculate and record the adjusting journal entries for january 31 in the journal

below are the T-accounts from part A

below is the journal entry from part A that ive added to the T-accounts above.

JART A lan The following transactions occurred during January of the current year. 1 Paid 12 months insurance starting January 1,$5,100. 2 Paid 9 months rent starting January 1,$3,600. 3MBC borrows $36,000 cash from National State Bank at 6% annual interest; this note is payable in two years. 4 A new oven is purchased using cash. The total cost was $24,000. 5 Stockholders contribute $7,000 of additional cash to MBC for its common stock. 6 Additional supplies costing $1,100 are purchased on account and received. 7 Accounts receivable of $600 is collected from December sales. 8 Accounts payable of $200 is paid from December purchases. 9 Performed services for customers on account, sending invoices totaling $10,900. 10 Performed services for customers totaling $7,500 who paid in cash. 16 Salaries totaling $1,150 were recorded and paid for the first half of the month. 20MBC received $3,800 from a customer for an advance order for services to be provided later in Jan \& Feb. 25 Accounts receivable of $4,800 is collected from customer on account from January 9. 31 A $1,400 invoice/bill arrived for utility services used in January. Payment is due Feb 15. 31 Supplies on hand on Jan 31 are counted and determined to have cost $270. 31 As of Jan 31, MBC had completed 55\% of the services for the customer who paid in advance on Jan 20 . 31 As of Jan 31, MBC owed one month of interest on the loan from Jan 3. 31 The oven purchased on Jan 4 has been in use for one month. The life is 8 years and method is based on life. 31 Salaries were earned by employees for the second half of the month (Jan 16-31) and will be paid Feb 3. 31 Prepaid rent and insurance were both used for January