On January 1, 2021, the general ledger of Dynamite Fireworks includes the following account balances: Accounts Cash Accounts Receivable Supplies Land Accounts Payable Common Stock Retained Earnings Totals Debit $ 25,300 Credit 6,700 4,600 65,000 $ 4,700 80,000 16,900 $101,600 $101,600 During January 2021, the following transactions occur: January 2 Purchase rental space for one year in advance, $10,500 ($875/month).. January 9 Purchase additional supplies on account, $5,000. January 13 Provide services to customers on account, $27,000. January 17 Receive cash in advance from customers for services to be provided in the future, $5,200. January 20 Pay cash for salaries, $13,000. January 22 Receive cash on accounts receivable, $25,600. January 29 Pay cash on accounts payable, $5,500. Rent for the month of January has expired. Supplies remaining at the end of January total $4,300. By the end of January, $4,325 of services has been provided to customers who paid in advance on January 17, Unpaid salaries at the end of January are $4,750. 2. Record the adjusting entries on January 31 for the above transactions. (If no entry is required for a particular transaction/even select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet < 1 2 3 4 Record the adjusting entry for rent. Rent for the month of January has expired. Note: Enter debits before credits. Date January 31 General Journal Debit Credit G 36 37 38 40 of 40 Next > < 3 Record the adjusting entry for supplies. Supplies on hand at the end of January total $4,300. Note: Enter debits before credits. Date January 31 General Journal Debit Credit > Record the adjusting entry for services provided to customers who paid in advance. By the end of January, $4,325 of services has been provided to customers who paid in advance on January 17. Note: Enter debits before credits. Date January 31 General Journal Debit Credit Record the adjusting entry for salaries payable. Unpaid salaries at the end of January are $4,750 Note: Enter debits before credits. Date January 31 General Journal Debit Credit