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 Accounts Receivable $300 750 Cash 6,300 Consulting Revenue 4,925 Equipment 7,000 Owner's Capital 15,000 Owner's Drawing 1,375 Prepaid Rent 4,000 Supplies 800 Adjustment data: 1. Supplies on hand at the end of the month, $200 2. Unbilled consulting revenue, $700 3. Rent expense for the month, $1,000 4. Depreciation on equipment, $90 (a) Prepare the required adjusting entries, adding accounts as needed. 1. 2. 3. 4. (b) Prepare an adjusted trial balance for JJJ Consulting as of January 31. If an amount box does not require an entry, leave it blank. Accounts JJJ Consulting Adjusted Trial Balance January 31 Debit Balances Credit Balances $ Totals