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Current Attempt in Progress The following is Cullumber Cycle Repair Shop's trial balance at January 31,2024, the company's fiscal year end: Building 190,000 Accumulated depreciation-building $11,000 Equipment 27,000 Accumulated depreciation-equipment Accounts payable Unearned revenue Mortgage payable 182,400 H. Williams, capital 61,300 H. Williams, drawings 101,400 Service revenue 236,950 Salaries expense 115,500 Utilities expense 12,300 Interest expense Additional information: 1. The 12-month insurance policy was purchased on June 1,2023. 2. A physical count of supplies shows $1,340 on hand on January 31,2024 . 3. The building has an estimated useful life of 50 years. The equipment has an estimated useful life of nine years. 4. The mortgage payable has a 5% interest rate. Interest is paid on the first day of each month for the / Sevious month's intere 5. By January 31,2024,$1,330 of services related to the unearned revenue have been provided. 6. During the next fiscal year, $4,530 of the mortgage payable is to be paid. (a) Prepare the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Prepare the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Question 1 of 2 (To record supplies used) Jan. 31 (To record depreciation expense) Jan. 31 (To accrue interest expense) Jan. 31 (To rcord revenue for services provided) eTextbook and Media