Selected unadjusted account balances of The Willard Company are shown below as of January 31. Note: the unadjusted balances are the balances before any adjustments have been made for the items listed below. Willard's accounting year begins on January 1. You are preparing the month end balance sheet. Required: Adjust the balances to reflect the items listed below and enter the final, adjusted balances (as of January 31) in the table above. 1. Prepaid advertising represents advertising for January, February, and March. The amount is spit evenly across the three months ( 1/3 of the total for each month). 2. January 31 supplies on hand total $1,100. 3. Test equipment is expected to last 10 years. This implies depreciation for January is $75. 4. Last month the firm received $5,600 of service fees in advance. The firm performed the necessary work during January. 5. Accrued salaries not included in the unadjusted balances are $1,000