The data for the month$-$end adjustments of Silber Insurance Agency at January $31,2023,$ follow:

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Required $31,2023.$ posting references. Use page $7$ as the number of the journal page.

$\backslash$table$[[\backslash$table$[[$Silber Insurance Agency$],[$Worksheet$],[$For the Month Ended January $31,2023]]],[$Account$,$Trial Balance,Adjustments,Adjusted Trial Balance$],[$Debit$,$Credit,Debit,Credit,Debit,Credit$],[$Cash$,144,000,,,,,],[$Accounts receivable,$87,000,,2,,,],[$Propaid rent,$9,100,,,,,],[$Supplies$,5,600,,,,,*$

Adjustment Data

Adjustment data for month$-$end adjustments:

a$.$ Commission revenue received in advance that had not been earned at January $31,$$$42,000.$

b$.$ Rent still prepaid at January $31,$$$2,300.($Hint: Calculate the amount of the rent that was used up$.)$

c$.$ Supplies used during the month, $$2,600.$

d$.$ Amortization on furniture for the month, $$3,000.$

e$.$ Amortization on building for the month, $$2,900.$

f$.$ Accrued salaries expense at January $31$ in the amount of $$3,900.$