The accountant for Emily's Emporium, Inc. prepared the following Trial Balance at January 31, 2008, after one month of operations: Account Name Debit Credit Cash 5,600 4,400 2,000 18,000 Accounts Receivable Prepaid Insurance Office Equipment Unearned Consulting Fees Capital Stock Dividends 3,200 15,500 3,200 26,200 Consulting Fees Earned Salaries Expense Utilities Expense Rent Expense Supplies Expense 7,600 1,600 2,000 500 44,900 Totals 44,900 Show the following adjusting entry as a journal entry Consulting services earned in January $2,300