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Jordon J. James started JJJ Consulting on January 1. The following are the account balances at the end of the first month of business, before adjusting entries were recorded:

Accounts Payable	$300
Accounts Receivable	750
Cash	6,300
Consulting Revenue	4,925
Equipment	7,000
Jordon J. James, Capital	15,000
Jordon J. James, Drawing	1,375
Prepaid Rent	4,000
Supplies	800

Adjustment data:

1. Supplies on hand at the end of the month, $200 2. Unbilled consulting revenue, $700 3. Rent expense for the month, $1,000 4. Depreciation on equipment, $90

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a. Prepare the required adjusting entries, adding accounts as needed. Omit explanations. If an amount box does not require an entry, leave it blank.

1.	Accounts PayableCashSuppliesSupplies ExpenseSupplies PayableSupplies Expense	Supplies Expense	Supplies Expense
	Accounts PayableCashSuppliesSupplies ExpenseSupplies PayableSupplies	Supplies	Supplies
2.	Accounts PayableAccounts ReceivableCashConsulting RevenueUnearned RevenueAccounts Receivable	Accounts Receivable	Accounts Receivable
	Accounts PayableAccounts ReceivableCashConsulting RevenueUnearned RevenueConsulting Revenue	Consulting Revenue	Consulting Revenue
3.	Accounts receivableCashPrepaid RentRent ExpenseRent PayableRent Expense	Rent Expense	Rent Expense
	Accounts receivableCashPrepaid RentRent ExpenseRent PayablePrepaid Rent	Prepaid Rent	Prepaid Rent
4.	Accumulated DepreciationCashDepreciation ExpenseDepreciation PayableEquipmentDepreciation Expense	Depreciation Expense	Depreciation Expense
	Accounts PayableAccumulated DepreciationDepreciation ExpenseDepreciation PayableEquipmentEquipment	Equipment	Equipment

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b. Prepare an adjusted trial balance for JJJ Consulting as of January 31. If an amount box does not require an entry, leave it blank.

Accounts	Debit Balances	Credit Balances
Accounts PayableAccumulated DepreciationCashConsulting RevenueJordan J. James, CapitalCash	$Cash	$Cash
Accounts PayableAccounts ReceivableAccumulated DepreciationConsulting RevenueJordan J. James, CapitalAccounts Receivable	Accounts Receivable	Accounts Receivable
Accounts PayableAccumulated DepreciationConsulting RevenueJordan J. James, CapitalSuppliesAccounts Payable	Accounts Payable	Accounts Payable
Accounts PayableAccumulated DepreciationConsulting RevenueJordan J. James, CapitalPrepaid RentPrepaid Rent	Prepaid Rent	Prepaid Rent
Accounts PayableAccumulated DepreciationConsulting RevenueEquipmentJordan J. James, CapitalEquipment	Equipment	Equipment
Accounts ReceivableAccumulated DepreciationEquipmentJordan J. James, DrawingPrepaid RentAccumulated Depreciation	Accumulated Depreciation	Accumulated Depreciation
Accounts PayableAccounts ReceivableEquipmentJordan J. James, DrawingPrepaid RentJordan J. James, Drawing	Jordan J. James, Drawing	Jordan J. James, Drawing
Accounts ReceivableEquipmentJordan J. James, CapitalJordan J. James, DrawingPrepaid RentJordan J. James, Capital	Jordan J. James, Capital	Jordan J. James, Capital
Accounts PayableAccumulated DepreciationConsulting RevenueJordan J. James, CapitalJordan J. James, DrawingConsulting Revenue	Consulting Revenue	Consulting Revenue
Accounts ReceivableConsulting RevenueEquipmentJordan J. James, DrawingPrepaid RentPrepaid Rent	Prepaid Rent	Prepaid Rent
Accounts PayableAccumulated DepreciationConsulting RevenueDepreciation ExpenseJordan J. James, CapitalDepreciation Expense	Depreciation Expense	Depreciation Expense
Accounts PayableAccumulated DepreciationConsulting RevenueJordan J. James, CapitalRent ExpenseRent Expense	Rent Expense	Rent Expense
Accounts PayableAccumulated DepreciationConsulting RevenueJordan J. James, CapitalSupplies Expense	- Select -	- Select -
Totals	$fill in the blank 9bac7402d005fe1_40	$fill in the blank 9bac7402d005fe1_41