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 $25,000 6,400 4,300 62,000 $ 4,400 77,000 16,300 $97,700 $97,700 During January 2021, the following transactions occur January 2 Purchase rental space for one year in advance, 99,600 ($800/month). January 9 Purchase additional supplies on account, $4,700. January 13 Provide services to customers on account, $26,700. January 17 Receive cash in advance from customers for services to be provided in the future, $4,999. January 20 Pay cash for salaries, $12,700. January 22 Receive cash on accounts receivable, $25,300. January 29 Pay cash on accounts payable, $5,200. During January 2021, the following transactions occur January 2 Purchase rental space for one year in advance, $9,680 ($800/month). January 9 Purchase additional supplies on account, $4,790. January 13 Provide services to customers on account, $26,700. January 17 Receive cash in advance from customers for services to be provided in the future, $4,900. January 20 Pay cash for salaries, $12,700. January 22 Receive cash on accounts receivable, $25,300. January 29 Pay cash on accounts payable, $5,200. The following information is available on January 31. Rent for the month of January has expired. Supplies remaining at the end of January total $4,000. . By the end of January, $4,100 of services has been provided to customers who paid in advance on January 17 Unpaid salaries at the end of January are $4,960 Journal entry worksheet 5 6 7 8 WWW 13 Record the payment of cash on accounts payable, $5,200. Note: Enter debits before credits. Date Account Title Debit Credit Jan 29 Record entry Clear entry View general journal .. Record the adjusting entry for rent. Rent for the month of January has expired. Note: Enter debits before credits. Date Account Title Debit Credit Jan 31 Record entry Clear entry View general journal 4 5 6 7 8 9 13 R. Record the adjusting entry for supplies. Supplies remaining at the end of January total $4,000. Note: Enter debits before credits. Date Account Title Debit Credit Jan 31 Record entry Clear entry View general journal BB SIM Record the adjusting entry for services provided to customers who paid in advance. By the end of January, $4,100 of services has been provided to customers who paid in advance on January 17. Note: Enter debits before credits. Date Account Title Debit Credit Jan 31 Record entry Clear entry View general journal Record the adjusting entry for salaries payable. Unpaid salaries at the end of January are $4,960. Note: Enter debits before credits Date Account Title Debit Credit Jan 31 Record entry Clear entry View general journal Journal entry worksheet 1 6 7 8 9 10 11 12 13 Record the entry to close the revenue accounts. Note: Enter debits before credits. Debit Account Title Date Credit Jan 31 Record entry Clear entry View general journal 1 6 7 8 9 10 11 12 13 WWW. Record the entry to close the expense accounts. Note: Enter debits before credits. Date Account Title Debit Credit Jan 31 Record entry Clear entry View general journal