Post the adjusting journal entries (from end of month - 1/31) to the respective general ledger accounts, again being sure that the postings are to the correct debit or credit side and using the Post Ref. column. Please see the attached general journal with updated 1/31 adjustments added. Please utilize the general ledger format already provided - either write or show how to add the adjustments.

Debit Credit 1 Date Accounts Post Ref 2 1.) 1/1/2018 Prepaid Rent 12,000 3 Cash 12,000 4 5 2.) 1/4/2018 Cash 1,900 6 Service Revenue 1,900 7 8 3.) 1/9/2018 Advertising Expense 850 9 Cash 850 10 11 4.) 1/10/2018 Office Supplies 75 12 Cash 75 13 14 5.) 1/14/2018 Cash 2,725 15 Service Revenue 2,725 16 17 6.) 8: 7.) 1/20/2018 Telephone Expense 660 18 Cash 660 19 8.) 1/20/2018 Utilies Expense 2925 Accounts Payable 2925 To record utility bill received 9.) 1/27/2018 Accounts Receivable 3750 Service Revenue 3750 Accounting services are performed on account 10.) 1/27/2018 Advertising Expense 1500 Cash 1500 To record advertisements paid 1/31/2018 Prepaid Rent 1000 Rent Expense 1000 To record prepaid rent 1/31/2018 Depreciation Expense 1000 Accumulated Depreciation 1000 To record vehicle depreciation 1/31/2019 Depreciation Expense 100 Accumulated Depreciation 100 To record equipment depreciationCash Account Service Revenue Dr. Dr. Date Particulars Amounts Date Particulars Amounts Date Particulars Amounts |Date Particulars Amounts 4-Jan-18 Service revenue 1,900 1-Jan-18 Prepaid rent 12,000 4-Jan-18 Cash 1,900 14-Jan-18 Service revenue 2,725 9-Jan-18 Advertising Expense 850 14-Jan-18 Cash 2,725 10-Jan-18 Office Supplies 75 27-Jan-18 Account receivable 3,750 20-Jan-18 Telephone Expense 660 28-Jan-18 Advertising Expense 1,500 Balance 10.460 Balance 8.375 15,085 15,085 8,375 8,375 Prepaid rent Advertising Expense Dr. Or. Dr. Or. Date Particulars Amounts Date Particulars Amounts Date Particulars Amounts Date Particulars Amounts 1-Jan-18 Cash 12,000 1-Jan-18 Cash 850 28-Jan-18 Cash 1,500 Balance 12.0 00 Balance 2,350 12,0 010 12.070 0] 2,350 2,350 Office Supplies Telephone Expense Dr. O. Dr. Or. Date Particulars Amounts |Date Particulars Amounts Date Particulars Amounts Date Particulars Amounts 1-Jan-18 Cash 75 20-Jan-18 Cash 660 Balance 75 Balance 660 15 75 560Account Payable Utilities Expense Dr. Or. Dr. Or. Date Particulars Amounts Date Particulars Amounts Date Particulars Amounts Date Particulars Amounts 20-Jan-18 Utilities Expense 2,925 20-Jan-18 Account payable 2,925 Balance 2,925 Balance 2.925 2,925 2,925 2,925 2925 Account Receivable Dr. Cr. Date Particulars Amounts Date Particulars Amounts 27-Jan-18 Service revenue 3.750 Balance 3,750 3,750 3,750