Jan. 20 Received $8,000 from Frederick Lombart, a customer. These fees were related to services rendered to improve his office's lobby. 25 Recorded $12,000 (net 60) decorating fees revenue earned on account from Roberto Andriani, a long-time customer who wanted to enhance his residence's decor. 30 Issued Check No. 104 for $190 to pay the utilities bill for the month. 30 Issued Check No. 105 for $300 in payment of the telephone bill for the month. 30 Issued Check No. 106 for $200 for postage. 30 Issued Check No. 107 for $450 for business automobile expenses. 30 Issued Check No. 108 for $5,600 to Sophia LeBron for salary. (Payroll taxes are not con- sidered in this entry. Transactions in later months will show you how to journalize payroll tax deductions and expenses.) Adjusting Entries a) Expired insurance for the period, $500. b) Supplies on hand as of the end of the month. $1.000