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.

• Rent for the month of January has expired.
• Supplies remaining at the end of January total $4,500.
• By the end of January, $4,475 of services has been provided to customers who paid in advance on January 17.
• Unpaid salaries at the end of January are $4,610.

2. Record the adjusting entries on January 31 for the above transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

• Record the adjusting entry for supplies. Supplies on hand at the end of January total $4,500.

• Record the adjusting entry for rent. Rent for the month of January has expired.

• Record the adjusting entry for services provided to customers who paid in advance. By the end of January, $4,475 of services has been provided to customers who paid in advance on January 17.
• Record the adjusting entry for salaries payable. Unpaid salaries at the end of January are $4,610

Only do whats in bold

Journal entry worksheet Record the adjusting entry for rent. Rent for the month of January has expired. Note: Enter debits before credits. General Journal Debit Credit Date January 31 Record entry Clear entry View general journal