Journalizing adjusting entries

Considering the following situations

Business receives $2,000 0n January 1 for 10-month service contract for the period January 1 through October 31.

Total salaries for all employees is $3,000 per month. Employees are paid on the 1^st and the 15^th of the month.

Work performed but not yet billed to customers for the month is $900.

The company pays interest on its $10,000, 6%note payable of $50 on the first day of each month.

Assume the company records adjusting entries monthly. Journalize the adjusting entries needed as of January 31.