The ledger of Whac-O Company, on January 31, 2023, includes these selected accounts before adding entries are prepared Prepaid Insurance Supplies Equipment Accumulated Depreciation Equipment Uneamed Service Revenue $3,600 2,800 25,000 $5,000 9,200 Instructions An analysis of the accounts shows the following 1. Insurance expires at the rate of $100 per month 2. Supplies on hand total $600 3. The equipment depreciates $50 per month. 4. During the month, services were performed for $3,000 of the unearned service revenue reported Prepare the adjusting entries for the month of January For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac).