Exercise 1 (20 points) for Mollie's Market, Inc, prepared the following trial balance at January 31, 2018, after one month of operations Debit S 5,600 4,400 2,000 18,000 Credit Cash Accounts Receivable Unexpired Insurance. Office Equipment 3,200 15,500 to Capital Stock. Retained Earnings, January 1, 2005 Dividends 3,200 26,200 Consulting Fees Earned Salaries Expense Utilities Expense.. Rent Expense Supplies Expense 7,600 1,600 2,000 500 $44900 $44,900 Additional information items: a Consulting services rendered to a client in January, not yet billed or recorded, S2,300. Portion of insurance expiring in January, $200 Income taxes expense for January of $2,400. c d The office equipment has a life of 5 years. Instructions. Prepare adjusting entries for a through d Answer: Adjusting Entries 3 1 an