On January 1, 2018, the general ledger of Dynamite Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	24,500
Accounts Receivable		5,900
Supplies		3,800
Land		57,000
Accounts Payable					3,900
Common Stock					72,000
Retained Earnings					15,300
Totals	$	91,200		$	91,200

During January 2018, the following transactions occur:

January	2		Purchase rental space for one year in advance, $8,100 ($675/month).
January	9		Purchase additional supplies on account, $4,200.
January	13		Provide services to customers on account, $26,200.
January	17		Receive cash in advance from customers for services to be provided in the future, $4,400.
January	20		Pay cash for salaries, $12,200.
January	22		Receive cash on accounts receivable, $24,800.
January	29		Pay cash on accounts payable, $4,700.

1.		Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1 - 7). Review the 'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances.
2.		Record the adjusting entries in the 'General Journal' tab (these are shown as items 8-11).

a.

Rent for the month of January has expired.

b.

Supplies remaining at the end of January total $3,500.

c.

By the end of January, $3,725 of services has been provided to customers who paid in advance on January 17.

d.

Unpaid salaries at the end of January are $5,310.

3.		Review the adjusted 'Trial Balance' as of January 31, 2018.
4.		Prepare an income statement for the period ended January 31, 2018, in the 'Income Statement' tab.
5.		Prepare a classified balance sheet as of January 31, 2018 in the 'Balance Sheet' tab.