(d1) As of January 31, the following adjusting entry data are available. 123 4. 6. 567 7. 8. 9. A count of brochures and posters reveals that none were used in January. A count of baking supplies reveals that none were used in January. Another month's worth of depreciation needs to be recorded on the baking equipment bought in November. (Recall that the baking equipment has a useful life of 5 years or 60 months.) One month's worth of amortization (write-off) needs to be recorded on the website. (Recall that the website has a useful life of 2 years or 24 months.) An additional month's worth of interest on her grandmother's loan needs to be accrued. (The interest rate is 9%.) One month's worth of insurance has expired. Natalie receives her cell phone bill, $75. The bill is for services provided in January and is due February 15. (Recall that the cell phone is used only for business purposes.) An analysis of the unearned revenue account reveals that Natalie has not had time to teach any of these lessons this month because she has been so busy selling mixers. As a result there is no change to the unearned revenue account. Natalie hopes to schedule the outstanding lessons in February. An inventory count of mixers at the end of January reveals that Natalie has three mixers remaining. Prepare the adjusting journal entries required. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) No. Date Account Titles and Explanation Debit Credit