Please prepare the adjusting entries for month end Jan31, 2020. Assume all the original entries had been recorded in the system. 1. On Jan1, business bought one equipment for $36,000. The estimated useful life is 5 years with no residue value. 2. On Jan31, 2020, Business checked prepaid(unexpired) insurance policy remaining 16,500. And business previously already paid $18,000 for the whole insurance for 2020 . 3. On Jan1, 2020 the business had $920 office supplies. And the additional office supplies $250 were purchased during the month. Now on Jan31, 2020, there were only $530 of supplies left over there on hand. 4. Three-fourth of the work for $10,000 service fees received in advance has been performed during the month of January. 5. Jan1, 2020 the business bought an auto for $62,000, its estimated useful life is 4 years with residue value $4,000 at the end of its useful life 6. Jan31, 2020 the business found unrecorded and unpaid salary and wages for $3,500. The owing amount will be paid in next week. 7. Please also record the Feb28, 2020 salary 31,000 payment entry, also inclusive of the unpaid salary part at Jan31, 2020 from transaction\#6 Please prepare the year-end adjusting entries for the above transactions. If any transaction is calculation related, please also indicate the calculation in details