1. Record the adjusting entry for services provided to customers who paid in advance. By the end of January, $3,950 of services has been provided to customers who paid in advance on January 17.

1. Record the adjusting entry for salaries payable. Unpaid salaries at the end of January are $5,100.

1. Record the entry to close the revenue accounts.

1. Record the entry to close the expense accounts.

On January 1, 2021, the general ledger of Dynamite Fireworks includes the following account balances: During January 2021, the following transactions occur: January 2 Purchase rental space for one year in advance, $9,000 ( $750/ month). January 9 Purchase additional supplies on account, $4,500. January 13 Provide services to customers on account, $26,500. January 17 Receive cash in advance from customers for services to be provided in the future, $4,700. January 20 Pay cash for salaries, $12,500. January 22 Receive cash on accounts receivable, $25,100. January 29 pay cash on accounts payable, $5,000. The following information is avallable on January 31. - Rent for the month of January has expired. - Supplies remaining at the end of January total $3,800. - By the end of January, $3,950 of services has been provided to customers who paid in advance on January 17. - Unpaid salaries at the end of January are $5,100