Selected accounts of The Hogwarts Company are shown below as of December 31 of the current year, before any adjusting entries have been made. Credit Prepaid advertising Supplies Office equipment Unearned service fees Debit $4,200 11,200 18,000 $10.200 Complete Chart of Accounts Prepaid advertising -Service Fees Eamed- -Supplies Advertising Expense- Accumulated Depreciation Depreciation Expense- Unearned Service Fees- Supplies Expense Wages Payable Wages Expense- Use the following information to prepare the necessary January 31 adjusting entries: Decabe- (1) Prepaid advertising represents advertising for December 2019, January 2020, and February 2020 (2) December 31 supplies on hand total $2,200. (3) Test equipment is expected to last 10 years. Depriciation Entrol 18000 = 1,800 (4) On October 1, 2019 the firm received $10,200 of service fees in advance. The firm performed half of the necessary work during the current year. (5) Accrued salaries not recorded at December 31 are $2,000. OPIC