Enter your adjusting entries. Using the Trial Balance prepared in Step Three and the data below, enter the five necessary adjusting entries for the month of January 2017.

Adjustment data:

1. Office Supplies on hand, $120.
2. Accrued Service Revenue, $1,200.
3. Accrued Salaries Expense, $1,000.
4. Prepaid Insurance for the month has expired, $250.
5. Depreciation was recorded on the truck for the month, $250.

The adjusting entries should be input as Journal Entries 2 through 6, dated January 31, 2017, using the directions provided in Step Two, above. For the Description, enter Adjusting Entry and the letter of the adjustment from above.

TRIAL BALANCE As of January 31, 2017 CREDIT DEBIT 22,550.00 1,300.00 700.00 750.00 250.00 20,000.00 Cash Accounts Receivable Office Supplies Prepaid Insurance Accumulated Depreciation - Truck Truck Accounts Payable Unearned Revenue Owner's Capital Owner's Withdrawals Service Revenue Fuel Expense Rent Expense Salaries Expense TOTAL 400.00 3,200.00 43,350.00 2,000.00 3,450.00 250.00 1,600.00 1,500.00 $50,650.00 $50,650.00