The unadjusted trial balances for the month of January as follows:

Cash	363,600
Accounts receivable	208,500
Inventory	83,000
Prepaid rent (Adjustment #1)	15,000
Delivery truck (Adjustment #2)	41,000
Accumulated depreciation		-
Accounts payable		59,800
Wages Payable (Adjustment #3)		7,000
Income tax payable (Adjustment #4)		-
Unearned revenue (Adjustment #5)		14,000
Common shares		478,000
Retained earnings		-
Sales revenue		381,000
Service revenue		18,000
Cost of goods sold	216,000
Wages expense	25,000
Rent expense	-
Depreciation expense	-
Income tax expense	-
Dividends declared	5,700
Totals	957,800	957,800

Record the adjusting journal entries for the month if the following happens:

-Wages owing to administrative staff is $2,200.

- Income taxes of $34,000 is owing for the month

- One month of the dental repair services paid for in advance on January 3'd has now been provided.