Part 2 - Journal entries and adjustments (19 marks) Jonas Janitorial Services completed the following transactions during January 2021 Jan 1 Collected $3,000 cash from a customer who will require janitorial services from January 1 - March 1, 2021 ($3,000 is the total for all three months) Jan 3 Paid for office insurance for the year - January to December 2021, $8,400. Jan 5 Paid $2,000 rent for the month of January Jan 6 Performed $950 in janitorial services for Skip Lee Diner. The customer has 30 days to pay Jan 15 Completed $1,200 in services for customers and immediately collected cash. Jan 26 Skip Lee Diner comes in and pays $950 on account for the Jan 6th transaction Jan 31 Purchased $1,500 worth of cleaning supplies on account Part A - Journalize the above transactions (7 marks). No Explanations required Date Accounts Debit Credit Jan 1 Jan 3 Jan 5 Jan 6 Part A- Journalize the above transactions (7 marks). No Explanations required Date Accounts Debit Credit Jan 1 Jan 3 Jan 5 Jan 6 Jan 15 Jan 26 Jan 31 Part B - Refer to the entries made in part one of this question (above). Two related adjustments must be made for the January 31st, 2021 year end Record those adjusting journal entries (2 marks) No Explanations required Date Accounts Debit Credit Jan. 31 Jan. 31