Jacki Lopez Started JVL Consulting on January 1, 2014. The Following are the account balances at the end of the first month of business, before adjusting entries were recorded: Accounts Payable: $300 Accounts Receivable: 730 Cash: 6,300 Consulting Revenue 4,925 Equipment 7,000 Jacki Lopez, Capital 15,000 Jacki Lopez, Drawing 1,375 Prepaid Rent 4,000 Supplies 800 adjusting data: Supplies on hand at the end of the month $150 Unbilled consulting revenue $700 Rent expense for the month: $ 1,000 Depreciation on equipment $90 A) Prepare the required adjusting entries, adding accts as needed. B) Prepare an adjusted trial balance for JVL consulting as of January 31, 2014.