It's hard to read handwriting, so please type it and let me know.

The accountant for Roses Emporium, Inc. prepared the following trial balance at January 31, 2010, after one month of operations, prepare adjusting entries for a through d

Debit Credit

Cash................................................................................................ $ 5,700

Accounts Receivable................................................................................... 4,500

Unexpired Insurance................................................................................... 2,100

Office Equipment...................................................................................... 18,000

Unearned Consulting Fees................................................................................... $ 3,300

Capital Stock...................................................................................................... 14,400

Retained Earnings, January 1, 2010...................................................................... 0

Dividends................................................................................................... 3,300

Consulting Fees Earned....................................................................................... 28,000

Salaries Expense.......................................................................................... 7700

Utilities Expense......................................................................................... 1,700

Rent Expense.................................................................................... 2,100

Supplies Expense.............................................................................. 600 ______

$45,700 $45,700

Additional information items:

a Consulting services rendered to a client in January, not yet billed or recorded, $2,400.

b Portion of insurance expiring in January, $300.

c Income taxes expense for January of $3,000.

d The office equipment has a life of 5 years.