On January 1, 2021, the general ledger of Dynamite Fireworks includes the following account balances:

Accounts	Debit				Credit
Cash	$	25,500
Accounts Receivable		6,900
Supplies		4,800
Land		67,000
Accounts Payable					$	4,900
Common Stock						82,000
Retained Earnings						17,300
Totals	$	104,200			$	104,200

During January 2021, the following transactions occur:

January		2		Purchase rental space for one year in advance, $11,100 ($925/month).
January		9		Purchase additional supplies on account, $5,200.
January		13		Provide services to customers on account, $27,200.
January		17		Receive cash in advance from customers for services to be provided in the future, $5,400.
January		20		Pay cash for salaries, $13,200.
January		22		Receive cash on accounts receivable, $25,800.
January		29		Pay cash on accounts payable, $5,700.

Prepare an adjusted trial balance as of January 31, 2021.