The following is Crane Cycle Repair Shop's trial balance at January $31,2024,$ the company's fiscal year end:CRANE CYCLE REPAIR SHOPTrial BalanceJanuary $31,2024$DebitCreditCash$$5,600$Accounts receivable$9,030$Prepaid insurance$8,820$Supplies$7,640$Land$52,400$Building$192,400$Accumulated depreciation$-$building$$11,140$Equipment$28,530$Accumulated depreciation$-$equipment$4,755$Accounts payable$8,800$Unearned revenue$24,350$Mortgage payable$184,320$H$.$ Young, capital$63,400$H$.$ Young, drawings$103,500$Service revenue$251,165$Salaries expense$117,600$Utilities expense$14,400$Interest expense$8,010$$$547,930$$$547,930-/1$Additional information:$1.$ The $12-$month insurance policy was purchased on June $1,2023\mathrm{.}2.$ A physical count of supplies shows $$1,550$ on hand on January $31,2024\mathrm{.}3.$ The building has an estimated useful life of $50$ years. The equipment has an estimated useful life of nine years$\mathrm{.}4.$ The mortgage payable has a $5\%$ interest rate. Interest is paid on the first day of each month for the previous month's interest$\mathrm{.}5.$ By January $31,2024,$ $$1,540$ of services related to the unearned revenue have been provided$\mathrm{.}6.$ During the next fiscal year, $$4,740$ of the mortgage payable is to be paid.Prepare the adjusting entries. $($Credit account titles are automatically indented when amount is entered. Do not indent manual entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$