Shiny Cleaners Limited commenced its business on 1st January 2019. Using journal entries, record the accounting events and adjustments for the month of January 2019 below to illustrate their effects on the Accounting Equation (Assume the business operates on the accrual accounting basis). Jan 2019 1 The owner invested $28,000 into share capital for the busines:s 1 Paid $3,600 cash on 1 year insurance policy effective 1st January 2019. The company has the policy of recording prepayments initially as an asset. 3 Purchased van for $19,200 in cash 5 Purchased cleaning supplies for $2,700 on credit provided by supplier 11 Performed cleaning services for customers to the amount of $7,500, customers have not yet paid 17 Paid $1,500 of amount owed to cleaning supplier. 20 Paid $3,600 cash for employee salaries incurred. 22 Collected $4,200 cash from customers for 11th January 2019 work 24 Performed cleaning services for customers to the amount of $4,000, customers paid in full and in cash 29 Paid in cash petrol expenses for the month on van $800 30 Paid $1,800 cash dividend Adjustments required: Jan 31 The van is deemed to have a useful of 4 years with no residual value, and is depreciated on a straight line basis. The van's depreciation expense for January 2019 has not yet been recorded. 31 One-twelfth of the insurance has expired. 31 An inventory count shows $1800 of cleaning supplies on hand as at 31st January 2019 31 Unpaid employee salaries were $1,200