Lacey Robbins decided to expand her business and begin selling accounting software, as well as providing consulting services. During January, Robbins Consulting completed these transactions: Jan 2 Completed a consulting engagement and received cash of $5,200. 2 Prepaid three months' office rent, $4,500. 7. Purchased software inventory on account, $4,200, plus freight in, $100. 15 Withdrew $2,500 for personal use. 18 Sold software on account, $2,100 (cost $1,200), term n/30. 19 Consulted with a client for a fee of $700 on account. 20 Paid the secretary's salary for the month. 21 Paid on account, $3,000. 24 Paid utilities, $375. 28 31 Sold software for cash, $800 (cost $600). Recorded these adjusting entries: a) Accrued salary expense (1/3 of the month).