Jan 1 Received $25,000 cash and equipment (lawnmowers) worth $5,000 (4 years--$200 salvage value) from Jennie Kessler. Issued common stock to her. REF DEBIT CREDIT Jan. 1. Paid the landlord $1,800 for rent of the store property for the next 12 months. REF DEBIT CREDIT Jan .1 Paid $3,000 for computer. The computer is expected to remain in service for 5 years. (no salvage value) REF DEBIT CREDIT Jan. 4 Purchased gardening supplies on account, $1,000. REF DEBIT CREDIT Jan. 10 Performed gardening services for a client and received cash in the full amount of $700. REF DEBIT CREDIT Jan 15 Client prepaid $4,000 for retainer. In return Gardening Corporation promised to provide gardening services for the next 4 months for this client. REF DEBIT CREDIT Jan. 15 Paid salaries of $150 to employees REF DEBIT CREDIT Jan. 21 Paid fuel expense for the month of $100. REF DEBIT CREDIT Jan. 22 Performed gardening services for a client on account, $1,200. REF DEBIT CREDIT Jan 28 Received partial payment from the customer of Jan 22, in the amount of $400. REF DEBIT CREDIT II. ADJUSTING JOURNAL ENTRIES (TO BE PREPARED ON JANUARY 31, 2019) A) One month of the rent period has expired. REF DEBIT CREDIT B) Performed Y2 month of service for the client who prepaid on January 15. REF DEBIT CREDIT C) Wages accrued at January 31 were $170. REF DEBIT CREDIT D) A count of supplies on hand at January 31 was $350. REF DEBIT CREDIT E) Record depreciation for lawnmowers and computer. REF DEBIT CREDIT T-ACCOUNTS PRO-FORMA FOR IN-CLASS EXERCISE CASH ACCOUNTS PREPAID RECEIVABLE SUPPLIES RENT LAWN MOWER COMPUTER ACCUMULATED DEPRE:EQUIPMENT ACCUMULATED DEPRE:COMPUTER LAND ACCOUNTS PAYABLE WAGES PAYABLE UNEARNED REVENUE COMMON STOCK RETAINED EARNINGS SERVICE REVENUE SALARIES EXPENSE UTILITIES EXPENSE RENT EXPENSE DEPRECIATION EXPENSE SUPPLIES EXP 4 PART III-ADJUSTED TRIAL BALANCE DEBITS CREDITS CASH ACCOUNTS RECEIVABLE SUPPLIES PREPAID RENT LAWNMOWER ACCUMULATED DEPR: LAWNMOWER COMPUTER ACCUMULATED DEPRECIATION-COMPUTER ACCOUNTS PAYABLE SALARIES PAYABLE UNEARNED REVENUE COMMON STOCK RETAINED EARNINGS SERVICE REVENUE WAGES EXPENSE RENT EXPENSE DEPRECIATION EXPENSE SUPPLIES EXPENSE TOTAL (FOR EACH COLUMNTHESE MUST AGREE)