Manhattan Park adjusts its books each month and closes its books on December 31 each year. The trial balance at January 31,2010 , before adjustments, follows: Please prepare adjusting journal entries based on the following information: (1) According to attendance records, $8,200 of the Unearned Admission Revenue has been earned in January. (2) At January 31, the amount of supplies on hand is $2,300. (3) The equipment has an original estimated useful life of six years. (4) Employees are owed $1,200 for services since the last payday in January to be paid the first week of February. (5) On August 1, 2009, the park purchased a 12-month insurance policy