The following information relates to adjustments to be made at the end of the month $($on January $31,2021)$:

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a$.$

$$700$ of supplies are remaining per physical count performed on January $31,2021.$

b$.$

Depreciation of equipment using straight$-$line method, noting $5-$year useful life and zero salvage value.

c$.$

Performed $$2,500$ of services for customers but had not yet recognized service revenue in the accounting records as of month$-$end.

d$.$

Accrued $$3,000$ of salaries but had not yet paid them as of January $31$ month$-$end.

e$.$

Insurance expense for the month had not yet been recorded as of month$-$end.

f$.$

Performed $$2,000$ of services that were prepaid in January but had not yet recorded the service revenue in the accounting records as of year$-$end.

g$.$

Accrued $$1,000$ of interest expense related to the note payable issued on January $17.$