Jordon James started JJJ Consulting on January 1. 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	750
Cash	6,300
Consulting Revenue	4,925
Equipment	7,000
Jordon James, Capital	15,000
Jordon James, Drawing	1,375
Prepaid Rent	4,000
Supplies	800

Adjustment data:

Supplies on hand at the end of the month: $200

Unbilled consulting revenue, $700

Rent expense for the month, $1,000

Depreciation on equipment, $90 (a) Prepare the required adjusting entries, adding accounts as needed. (15 points) (b) Prepare an adjusted trial balance for JJJ Consulting as of January 31. (15 points)