On January 1, 2021, the general ledger of Dynamite Fireworks includes the following account balances: Credit Accounts Cash Accounts Receivable Supplies Land Accounts Payable Common Stock Retained Earnings Totals Debit $ 25,200 6,600 4,500 64, eee ok $ 4,600 79,000 16,700 $100,300 $100,300 nces During January 2021, the following transactions occur January 2 Purchase rental space for one year in advance, $10,200 (5850/month). January 9 Purchase additional supplies on account, $4,900. January 13 Provide services to customers on account, $26,900. January 17 Receive cash in advance from customers for services to be provided in the future, $5,100. January 20 Pay cash for salaries, $12,900. January 22 Receive cash on accounts receivable, $25,500. January 29 Pay cash on accounts payable, 55,400. The following information is available on January 31, Rent for the month of January has expired. Supplies remaining at the end of January total $4,200, By the end of January, $4,250 of services has been provided to customers who paid in advance on January 17 Unpaid salaries at the end of January are $4,820 . . Ok 6 7 8 9 10 11 D. 13 Record the adjusting entry for supplies. Supplies remaining at the end of January total $4,200. Note: Enter debits before credits. Date Debit Credit Jan 31 Account Title Supplies Expense Supplies Record the adjusting entry for salaries payable. Unpaid salaries at the end of January are $4,820. Note: Enter debits before credits. Date Debit Credit Jan 31 Account Title Salaries Expense Salaries Payable Record entry Clear entry View general journal Record the entry to close the revenue accounts. Note: Enter debits before credits. Date Account Title Debit Credit Jan 31