Help me with the adjusting entries at January 31

January Transactions for Francine's Fast Deliveries, Inc. (FFD) Owners invest $22,000 of additional cash in the business. Supplies are purchased for $750 on account. Insurance is paid for 12 months beginning January 1: $6,780 (Record as an asset) Rent is paid for 3 months beginning in January: $3,150 (Record as an asset) Two employees are hired. Each employee will be paid $1,150 per month FFD borrows $25,000 from 1st State Bank at 6% annual interest. A delivery van is purchased for cash. Including tax the total cost was $38,400. It will be used for 4 years and will be depreciated monthly using straight-line with no salvage value. A full month of depreciation will be charged in January. $455 of the receivables from December's sales are collected. $692 of the accounts payable from December are paid. Performed services for customers on account. Mailed invoices totaling $9,000. Services are performed for cash customers: $6,300. Wages for the first half of the month are paid on January 16. $1,150. The company receives $2,750 from a customer for an advance order for services to be provided In January and February. Collections from customers on account (see January 9 transaction): $3,600 The last 2 weeks wages earned by employees are $575 per employee and will be paid on February 3. A $725 utility bill for January arrived. It is due on February 15. Additional Information for adjusting entries at January 31: Supplies on hand on January 31 total $375. The company completed 60% of the deliveries for the customer who paid In advance on January 20. Interest Is accrued for the bank loan. (Assume a full month for the 1^st State Bank loan.) Record January depreciation. Adjust the prepaid asset (Rent and Insurance) accounts as needed