The following is Sheridan Cycle Repair Shop's trial balance at January $31,2024,$ the company's fiscal year end:

SHERIDAN CYCLE REPAIR SHOP

Trial Balance

January $31,2024$

Debit

Credit

Cash

$$3,900$

Accounts receivable

$7,330$

Prepaid insurance

$7,320$

Supplies

$5,940$

Land

$50,700$

Building

$190,500$

Accumulated depreciation$-$building

$$11\mathrm{.}030$

Equipment

$27\mathrm{.}630$

$4\mathrm{.}605$

Accumulated depreciation$-$equipment

$4\mathrm{.}605$

Accounts payable

$7\mathrm{.}100$

Unearned revenue $22\mathrm{.}650$ The mortgage payable has a $5\%$ interest rate Interest is paid on the first day of each month for the previous m

$5.$ By January $31\mathrm{.}2024,$ $$1\mathrm{.}370$ of services related to the unearned revenue have been provided $6.$ During the next fiscal year, $$4,570$ 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 manually. If entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$