Record the adjusting entries.

February 5: February 6: Purchased $950 of supplies on account. February 10: Paid salaries for two weeks S8,900. This amount includes the $750 February 15: $25,800 of equipment rental fees was earned during the first half of Collected $2,300 of the accounts receivable recorded on January 15. accrued at January 31st. February of which $17,000 was on account. February 23: Collected $14,200 of the accounts receivable recorded on February 15. February 24: Paid biweekly salaries, $9,000 February 28: Paid a distribution of $2,500 to each the owners. February 28: Paid $470 to Universal Utilities for the January bill. February 28: Received a bill from Universal Utilities for the month of February, $510. Payment is due in 30 days February 28: Equipment rental fees earned during second half of February was $20,400 in cash and 9,500 on account