During January, Dunst Consulting completed the following transactions and opened the following accounts.

merchandise inventory purchased, sold, and on hand at the end of the period. $($Enter the oldest inventory layers first.$)$

$\backslash$table$[[$Date$,$Purchases,Cost of Goods Sold,Inventory on Hand$],[$Quantity$,\backslash$table$[[$Units$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]],$Quantity,$\backslash$table$[[$Units$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]],$Quantity,$\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]]],[$Jan$.7],[18],[22],[28],[31],[$Totals$,,,,,,,,,]]$

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Jan. $2$ Completed a consulting engagement and received cash of $$6,800.$

$2$ Prepaid three months office rent, $$7,200.$

$7$ Purchased $70$ units software inventory on account, $$1,535,$ plus freight in$,$ $$75.$

$18$ Sold $50$ software units on account, $$4,400.$

$19$ Consulted with a client for a fee of $$1,500$ on account.

$20$ Paid employee salaries, $$1,950,$ which includes accrued salaries from December.

$21$ Paid on account, $$1,510.$

$22$ Purchased $250$ units software inventory on account, $$6,250.$

$24$ Paid utilities, $$390.$

$28$ Sold $100$ units software for cash, $$7,000.$

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$31$ Recorded the following adjusting entries:

a$.$ Accrued salaries expense, $$650$

b$.$ Depreciation on Equipment, $$30$; Depreciation on Furniture, $$80$

c$.$ Expiration of prepaid rent, $$2,400$

Software Inventory, $$0$; Prepaid Rent, $$0$; Sales Revenue, $$0$; Cost of

d$.$ Physical count of software inventory, $158$ units

Goods Sold, $$0$