The accountant prepared the following trial balance at January 31, 2018, after one month of operations:

Debit Credit

Cash.............................................................................................. $ 5,700

Accounts Receivable.................................................................... 4,500

Unexpired Insurance.................................................................... 2,100

Office Equipment......................................................................... 18,000

Unearned Consulting Fees........................................................... $ 3,300

Share Capital................................................................................ 15,600

Retained Earnings, January 1, 2018............................................. 0

Dividends..................................................................................... 3,300

Consulting Fees Earned............................................................... 26,800

Salaries Expense........................................................................... 7700

Utilities Expense.......................................................................... 1,700

Rent Expense............................................................................... 2,100

Supplies Expense.......................................................................... 600 ______

$45,700 $45,700

Additional information items:

a Consulting services rendered to a client in January, not yet billed or recorded, $2,400.

b Portion of insurance expiring in January, $300.

c Income taxes expense for January of $2,500.

d The office equipment has a life of 5 years.

Required:

1. Prepare adjusting entries for a through d.

b.Prepare adjusted trial balance