Taslima Hasan is operating her own clinic business, TH Chamber. The trial balance for TH Chamber at January 31, 2021 is shown below. The company prepares monthly financial statements. Account Titles . . . . . . . . . . . . . Debit ($) . . . . . . . . . . . Credit ($) Cash. . . . . . . . . . . . . . . . . . . . . . .14650 Accounts Receivable . . . . . . . . 2300 Supplies . . . . . . . . . . . . . . . . . . . 2200 Prepaid Insurance . . . . . . . . . . . 2700 Equipment . . . . . . . . . . . . . . . . . 6000 Furniture. . . . . . . . . . . . . . . . . . . 6600 Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4300 Unearned Service Revenue . . . . . . . . . . . . . . . . . . . . . . . . 2900 Owner's Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21000 Service Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7400 Salaries Expense . . . . . . . . . . . . 7700 Utilities Expense . . . . . . . . . . . . 150 Loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6700 Total . . . . . . . . . . . . . . . . . . . . . . 42300 . . . . . . . . . . . . . . . 42300 1. Annual depreciation on equipment is $504. The equipment was purchased on January 1, 2020. 2. Unearned service revenue of $4200 was earned in January, 2021. 3. A count on January 31, 2021 shows $550 of supplies on hand. 4. TH Chamber has separate insurance policies on its equipment and its furniture. Policy A on the equipment, which was purchased on June 1, 2020 for $2736 has a term of 2 years. Policy B on the furniture, which was purchased on January 1, 2021 for $1320 has a term of 2 years. 5. Rent expense incurred but not paid on January 31, 2021 totalled $2470. 6. There are five salaried employees in the company. Salaries are paid every Thursday for the current week. The five employees receive a salary of $700 each per week. Employees work five days a week (Sunday to Thursday) and they do not work on weekends (Friday and Saturday). Assume January 31 is a Tuesday. All the employees work through January 31st. 7. The annual loan interest rate is 14% (The loan was taken on December 1, 2020). 8. Invoices representing $4400 of services performed during the month have not been recorded as of January 31, 2021.

Prepare the adjusting entries of the followings for the month of January, 2021.