The following are selected accounts of a real estate management firm are shown below as of January 31, before any accounts have been adjusted. All accounts have normal balances Prepaid insurance Supplies Office equipment Unearned rent revenue Salaries expense Rent revenue 5,680 1,380 7,520 9,600 6,375 15,960 The company prepares monthly financial statements. Using the following information, adjust the accounts as necessary on January 31 (today's date) using the financial statement effects template. Required 1. Prepaid insurance represents one-year premium, initially paid in full on January 1. 2. Supplies of $930 were still available on January 31. 3. Office equipment is expected to last 10 years (or 120 months). 4. On January 1, the company collected $7,500 for six months' rent in advance from a tenant renting space for $1,250 per month. 5. Salaries of $690 have been earned by employees but not yet recorded as of January 31