Hi can you help me make adjust journal entries entries at January 31, 2019.

Ouestion 1 The ledger of Consulting at January 31, 2019 includes the following selected accounts: Prepaid insurance Supplies Building Land Notes payable Unearned service revenue Debit $ 3,600 1,800 100,000 60,000 Credit $90,000 8,000 accountant is inexperienced, and he would like your help in preparing the company's year-end January 31, 2019 financial statements. makes adjusting entries only at year end. The accountant has provided you with the following items that may require adjustments: A. B. C. D. A one-yearinsurance policy costing $3,600 was purchased on March 1, 2018. At that time the full amount was debited to prepaid insurance. A physical inventory count on January 31, 2019 revealed $400 in supplies were still remammg. Land and building were purchased on February 1, 2018 at a cost of $160,000. The building has an expected usen life of 30 years and no residual value. The purchase was financed by paying $70,000 in cash and the balance on a 2-year, 8% note payable. Interest on the note is due at maturity. Unearned service revenue related to a client retainer paid on January 1, 2019. On January 31, 2019, one-half of the work had been performed.