PROBLEM 2 (40 points) The unadjusted trial balance of Manhattan Park at January 31, 2021 as follows: Debit Credit Cash $ 6,600 Supplies 5,400 Unexpired Insurance 12,600 Equipment. 72,000 Accumulated Depreciation: Equipment $ 18,000 Unearned Admission Revenue 12,000 Capital Stock 20,000 Retained Earnings, January 1, 2021 38,200 Admissions Revenue Earned. 27,600 Salaries Expense 8,100 Utilities Expense. 5,700 Rent Expense 5.400 $115,800 $115.800 Answer the following questions. 1. According to attendance records, $8,200 of the Unearned Admission Revenue has been earned in January, How much is the admissions revenue earned to be shown in the January income statement? 2. At January 31, the amount of supplies on hand is $2,300. What amount is shown on the January income statement for supplies expense? 3. The equipment has an original estimated useful life of six years. Compute the book value of the equipment at January 31 after the proper January adjustment is recorded. 4. On August 1, of the previous year, the company purchased a 12-month insurance policy. Please make the necessary adjusting entry at January 31 of the current year